General Information on Income Tax for F-1 Students

All international employees are responsible for compliance with United States income tax regulations and must file an income tax return for each previous year they have received compensation. This income should be reported on one or more of the following forms: W-2, 1042-S or 1099. Most employees will be able to use tax form 1040 NR-EZ or form 1040NR.  However, some employees may need to use other tax forms.  All international employees, regardless if they earned an income or not, are required to file Form 8843, “Statement for Exempt Individuals and Individuals with a Medical Condition”.

Lawfully employed nonresident F-1 visa holders are not subject to withholding of Social Security (F.I.C.A/Medicare) tax. Therefore, wage received by international employees in F-1 status in the following circumstances are not subject to this withholding:

1.         On-campus employment at the school USCIS authorized them to attend; and/or

2.         Off-campus work with USCIS permission (e.g. economic hardship); and/or

3.         Approved practical (F-1) training.

To claim an exemption from Social Security tax, the international student must provide verification of immigration status and proof of work permission to his/her employer.

Please do not hesitate to contact me if you have any questions.