Form 1040-NR for F-1 and OPT Students: Who Files It and How to Complete the 2026 Return
F-1 students and OPT workers in their first five calendar years generally file Form 1040-NR, not Form 1040. This walkthrough covers who files, what to attach, the 2027 due dates and the new draft question.
Part of our guide to US taxes on F-1, OPT and H-1B.
Form 1040-NR is the US income tax return for nonresident aliens. F-1 students, including those on OPT and STEM OPT, generally file it for tax year 2026 if they are still within their first five calendar years in the US and had US wages or other taxable income. You attach Form 8843 to it. By our arithmetic, the 2026 return is due 2027-04-15 if you received wages subject to US income tax withholding and 2027-06-15 if you did not. As of 2026-11-01, the IRS has posted only a draft 2026 form, marked "DRAFT - DO NOT FILE", and no 2026 instructions.
Status line, as of 2026-11-01. In effect: the 2025 Instructions for Form 1040-NR, which set today's rules. Draft: the 2026 Form 1040-NR, posted 2026-09-17, with a new work-authorization question. Scheduled (our arithmetic): the two 2027 due dates. Check the About Form 1040-NR page for the final form before you file.
What is Form 1040-NR?
Form 1040-NR, the U.S. Nonresident Alien Income Tax Return, reports the US income of people who are not US tax residents. F-1 and J-1 students are usually nonresidents for their first five calendar years, so wages from on-campus jobs, CPT, OPT or STEM OPT go on it, with Form 8843 attached and any treaty benefit claimed on Schedule OI.
Tax residency is not immigration status. The IRS decides it with the substantial presence test, and as a student you are an "exempt individual" whose days do not count. Publication 519 says that exemption generally ends after more than 5 calendar years as a student, teacher or trainee, unless you establish that you do not intend to reside permanently in the US and have substantially complied with your visa. Our guide to the substantial presence test walks through the count.
Who files Form 1040-NR for tax year 2026?
If 2022 or a later year was your first calendar year in the US as a student, you are generally a nonresident for all of 2026 and file Form 1040-NR. If your first year was 2021 or earlier, your days now count and you are likely a resident who files Form 1040.
Who files what for tax year 2026 (as of 2026-11; our reading of Pub 519 and the 2025 instructions)
| Your situation in 2026 | First calendar year as a student | Typical 2026 tax status | What you file |
|---|---|---|---|
| F-1 student with on-campus or CPT wages | 2022 or later | Nonresident (exempt individual) | Form 1040-NR with Form 8843 |
| F-1 student with no US income | 2022 or later | Nonresident | Form 8843 only |
| OPT or STEM OPT with a W-2 job | 2022 or later | Nonresident | Form 1040-NR with Form 8843 |
| F-1, OPT or STEM OPT, sixth calendar year or later | 2021 or earlier | Resident at 183+ counted days, unless the student exception applies | Usually Form 1040; see 1040 vs 1040-NR |
| J-1 student | 2022 or later | Nonresident (same five-year count) | Form 1040-NR with Form 8843 |
| OPT to H-1B on 2026-10-01 | 2022 or later | 92 H-1B days, under 183, so generally nonresident for 2026 | Form 1040-NR with Form 8843, unless you make the first-year choice |
| F-2 or J-2 dependent, no income | n/a | Nonresident | Form 8843 only |
J-1 researchers, scholars and teachers use a different count in Pub 519. The H-1B row is our reading; the first-year choice that splits 2026 into two periods is covered in our dual-status tax return guide, and it is a decision to make with a tax professional.
When is Form 8843 alone enough?
The 2025 instructions start the who-must-file list with: "You were a nonresident alien engaged in a trade or business in the United States." Working in the US, OPT included, generally counts, and you must file even if "Your income is exempt from U.S. tax under a tax treaty." Two exceptions matter to students: an F, J, M or Q student with no income subject to tax under section 871 (no wages, taxable scholarship or other amounts on the form's income lines or Schedule NEC), and an Article 21(2) India student filing as Single or Qualifying surviving spouse whose gross income was no more than the standard deduction ($15,750 single on the 2025 return; the 2026 figure awaits the 2026 instructions). Either way you still file Form 8843; our guide to who must file Form 8843 covers it line by line. If tax was withheld that you do not owe, a 1040-NR is how you get it back.
Form 1040-NR deadlines for tax year 2026
The 2025 instructions set the rule: file "by April 15, 2026, if you were an employee and received wages subject to U.S. income tax withholding," and otherwise by June 15, 2026. Moved forward one year, that puts OPT and STEM OPT employees with W-2 wages on 2027-04-15, and students with only scholarship income on Form 1042-S on 2027-06-15.
Form 1040-NR calendar for tax year 2026 (as of 2026-11)
| Date | What happens | Status |
|---|---|---|
| 2026-09-17 | Draft 2026 Form 1040-NR posted | Draft; not for filing |
| Not yet posted | 2026 Instructions for Form 1040-NR | Pending as of 2026-11-01 |
| 2027-04-15 (Thu) | Due if you received wages subject to US income tax withholding | Our arithmetic |
| 2027-06-15 (Tue) | Due if you had no such wages; also the due date for Form 8843 mailed alone | Our arithmetic |
| Before your due date | Form 4868 gives 6 more months to file; it "doesn't extend the time to pay taxes" | In effect |
How to file Form 1040-NR, step by step
Line numbers below come from the 2026 draft and can change on the final form.
- Collect your Forms W-2, 1042-S and 1099, your I-20 or DS-2019, your passport and your travel history from the CBP I-94 website.
- Complete Form 8843 after confirming from Pub 519 that 2026 falls within your exempt calendar years.
- Check your SSN. If you cannot get one, apply for an ITIN on Form W-7 with the return; see our ITIN guide for students without an SSN.
- Check a filing status: Single, Married filing separately or Qualifying surviving spouse (married students generally use Married filing separately). A nonresident "cannot have a Married filing jointly or a Head of household filing status."
- Report taxable W-2 box 1 wages on line 1a. Wages you claim are exempt under a treaty go on line 1k instead; the instructions say they "should not be reported on line 1a."
- Complete Schedule NEC (Form 1040-NR) for investment income not connected with your job.
- Enter Schedule A (Form 1040-NR) itemized deductions on line 12a, or the standard deduction if you are an eligible Indian student.
- Fill in Schedule OI, including your treaty claim in item L.
- Enter withholding on line 25a (Forms W-2) and line 25g (Forms 1042-S).
- Sign the return, attach Form 8843, your W-2s and 1042-S forms, and mail it to the right IRS address or e-file it.
Page 1: effectively connected income
This is income tied to a US trade or business, which for you means your job. It is taxed at the graduated rates residents pay; for a 2026 single filer, 10% from $0, 12% over $12,400, 22% over $50,400 and 24% over $105,700 (Rev. Proc. 2025-32). Scholarships count too: Pub 519 says "the taxable part of any scholarship or fellowship grant that is U.S. source income is treated as effectively connected" for F, J, M and Q students. Treaty-exempt income sits on line 1k, outside the line 1z total (the draft's line 1z adds only lines 1a through 1h). For 2026, Publication 15-T has employers add $16,100 a year ($619.20 biweekly) to a nonresident alien employee's wages when figuring withholding from a 2020-or-later Form W-4, standing in for the standard deduction most nonresidents cannot take.
Schedule NEC: investment income
Schedule NEC taxes US-source income not connected with your job, such as US stock dividends, at a flat rate, with columns for 10%, 15% and 30% and an "Other (specify)" column for other treaty rates. Bank interest often stays off the return: Pub 519 says such interest "is excluded from income" when it comes from "Deposits (including certificates of deposit) with persons in the banking business."
Schedule OI and treaty claims
Schedule OI asks about your citizenship and tax residence, visa, US entry and exit dates and days present. In item L the instructions say to "identify the country, tax treaty article(s)" and the exempt amounts, which flow to line 1k. Two facts students get wrong:
- India, Article 21 exempts payments from abroad for maintenance or study and lets eligible students claim the standard deduction. It has no $5,000 wage exemption (Pub 901). Our India treaty guide goes deeper.
- China, Article 20 exempts payments from abroad, qualifying grants and up to $5,000 a year of personal-service income, for the time reasonably necessary.
Form 8833 is not required for treaty claims on student, trainee or teacher income, including taxable scholarships. Other countries' articles are in Pub 901.
Deductions and the SALT cap
Most nonresidents itemize on Schedule A (Form 1040-NR), chiefly state and local income taxes and gifts to US charities. The 2025 1040-NR instructions put the state-and-local cap at $40,000 ($20,000 if married filing separately), and an IRS correction notice puts the 2026 cap at $40,400 ($20,200 if married filing separately). Pub 519 still shows an outdated $10,000. The draft also adds line 12b, a charitable deduction for non-itemizers, whose effect for nonresidents awaits the 2026 instructions.
Common misconception: "Every F-1 student can take the $16,100 standard deduction." Correction: On Form 1040-NR, only students and business apprentices eligible under Article 21(2) of the US-India treaty can. The draft labels line 12a "Itemized deductions ... or, for certain residents of India, standard deduction." Everyone else itemizes.
The new work-authorization question (draft)
The draft adds, under Other Information: "At the time you file your return, are you a U.S. citizen, U.S. national, or an alien lawfully authorized to work in the U.S.?" It asks about your status when you file, not during 2026. With no instructions, how the answer will be used is unknown as of 2026-11-01. If your work authorization has ended or is pending when you file, ask a tax professional about the return and your DSO or an immigration attorney about your status.
Where do you mail Form 1040-NR?
It depends on whether you enclose a payment. Confirm these in the 2026 instructions when they are posted.
Mailing addresses (as of 2026-11, from the 2025 instructions, Form 8843 and the W-7 instructions)
| What you are sending | Address |
|---|---|
| Form 1040-NR, no payment | Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215, USA |
| Form 1040-NR with a payment | Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303, USA |
| Form 8843 alone | Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 |
| Return with a Form W-7 attached to the front | Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342 (W-7 instructions), not the 1040-NR address |
Do I attach Form 8843 to my 1040-NR?
Yes. Form 8843 says: "If you are filing a 2025 Form 1040-NR, attach Form 8843 to it." If you do not have to file a return, you mail Form 8843 alone to the Austin address above by the 1040-NR due date, including extensions. Each family member files their own, F-2 and J-2 dependents included.
Can you e-file Form 1040-NR?
Yes: "You can electronically file (e-file) your Form 1040-NR." Paid preparers must generally e-file it, except for dual-status, fiscal-year, trust and estate returns. Many consumer programs handle only Form 1040, so confirm support first. A first ITIN application goes on paper, with Form W-7 attached to the return, and the IRS ITIN page puts processing at 7 weeks, or 9 to 11 in peak season.
Worked example: your 2026 return on STEM OPT
You entered on F-1 in August 2022, finished a master's in May 2024, started OPT in June 2024 and STEM OPT in June 2025, and worked a W-2 job all of 2026.
| Date | What happens | Tax effect |
|---|---|---|
| 2022-08 | Enter on F-1 | 2022 is exempt calendar year 1 |
| 2024-06 | OPT begins | Year 3; nonresident and FICA-exempt |
| All of 2026 | STEM OPT, W-2 job | Year 5; nonresident for all of 2026 |
| Early 2027 | W-2 arrives | Boxes 4 and 6 should show no Social Security or Medicare tax |
| 2027-04-15 | Form 1040-NR and Form 8843 due | W-2 wages are subject to withholding, so the April date applies |
| 2027 | Sixth calendar year | 183+ days in 2027 makes you a resident, and FICA then applies to OPT wages (our reading) |
If you are an eligible Indian student, compare the $16,100 standard deduction with your Schedule A total and use the larger; otherwise you itemize. Your 2026 1040-NR may be your last.
Change one fact: you arrived on 2021-12-20. Any part of a calendar year counts as a whole year, so 2021 to 2025 used up all five. Unless the Pub 519 exception applies, 183 or more days in 2026 likely make you a resident who files Form 1040, and the student FICA exemption ends (our reading). If FICA was withheld while you were still exempt, the IRS student FICA page says to ask your employer, then file Form 843 with Form 8316.
Who to ask: your DSO for I-20, OPT and SEVIS dates; a tax professional who handles nonresident returns for residency, treaty and deduction questions; a licensed immigration attorney for your status itself.
Common mistakes
- Filing Form 1040 in resident software while you are a nonresident.
- Claiming the standard deduction when you are not an eligible Indian student, or a $5,000 India wage exemption, which is China's Article 20.
- Attaching Form 8833 to a student treaty claim; it is not required.
- Filing jointly with a spouse; the form does not allow it.
- Skipping Form 8843 for yourself or F-2/J-2 family, which can cost the exclusion of your days.
- Mailing to the wrong address: payment, no-payment and W-7 returns go to different places.
- Ignoring your state return. California's FTB Publication 1031 says that unless a treaty "specifically excludes the income from taxation by California, the income is taxable."
Frequently asked questions
Do F-1 students on OPT have to file Form 1040-NR?
Usually yes. Within your first five calendar years as a student you are generally a nonresident, and working on OPT or STEM OPT generally means you file Form 1040-NR for tax year 2026 with Form 8843 attached. From your sixth calendar year you may be a resident who files Form 1040.
Can you claim the standard deduction on Form 1040-NR?
Generally no; nonresidents itemize on Schedule A (Form 1040-NR). The main exception is eligible students and business apprentices from India under Article 21(2), who claim the standard deduction for their filing status, $16,100 for a single filer in 2026.
What is the deadline for Form 1040-NR for tax year 2026?
By our arithmetic, Thursday 2027-04-15 if you received wages subject to US income tax withholding, as most OPT and STEM OPT workers do, and Tuesday 2027-06-15 if you did not. The 2026 instructions were not posted as of 2026-11-01, so confirm the dates when they appear.
Where do you mail Form 1040-NR?
Under the 2025 instructions, a return without a payment goes to Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215, USA, and one with a payment to Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303, USA. Use the W-7 address if you are applying for an ITIN, and check the 2026 instructions first.
Can I e-file Form 1040-NR?
Yes. The IRS instructions say you can e-file Form 1040-NR, and paid preparers must generally e-file it, except for dual-status and a few other returns. Many consumer programs support only residents, so confirm a program handles Form 1040-NR before you start.
Sources
- IRS, Instructions for Form 1040-NR (2025)
- IRS, Draft 2026 Form 1040-NR and About Form 1040-NR
- IRS, Form 8843
- IRS, Publication 519 and Publication 901
- IRS, Rev. Proc. 2025-32 and Publication 15-T
- IRS, Correction to the state and local tax deduction amount in the 2026 Form 1040-ES
- IRS, About Form 4868
- IRS, Foreign student liability for Social Security and Medicare taxes
- IRS, Individual Taxpayer Identification Number and Instructions for Form W-7
- California FTB, Publication 1031 (2025)
How we checked this: we read the 2025 Form 1040-NR instructions, the draft 2026 Form 1040-NR, Form 8843, Form 4868, Schedule NEC, Publications 15-T, 519 and 901, Rev. Proc. 2025-32 and the IRS's 2026 state-and-local-tax correction notice on irs.gov between 2026-11-01 and 2026-11-02; the 2027 due dates are our arithmetic from the 2025 rule.
This is general information, not legal or tax advice; your own I-20, EAD and I-94, your DSO and a tax professional who handles nonresident returns govern your situation.
If you also want a focused search for employers that sponsor H-1B while you are on OPT or STEM OPT, F1Jobs works with international candidates on exactly that.
Frequently asked questions
Do F-1 students on OPT have to file Form 1040-NR?
Usually yes. If you are still within your first five calendar years in the US as a student, you are generally a nonresident for tax purposes, and working on OPT or STEM OPT generally means you file Form 1040-NR for tax year 2026 with Form 8843 attached. In your sixth calendar year or later you may be a resident who files Form 1040 instead.
Can you claim the standard deduction on Form 1040-NR?
Generally no. Nonresidents itemize on Schedule A (Form 1040-NR) instead. The main exception is for eligible students and business apprentices from India under Article 21(2) of the US-India treaty, who can claim the standard deduction for their filing status, which is $16,100 for a single filer in 2026.
What is the deadline for Form 1040-NR for tax year 2026?
By our arithmetic, the 2026 Form 1040-NR is due Thursday 2027-04-15 if you received wages subject to US income tax withholding, which covers most OPT and STEM OPT workers. If you had no such wages, it is due Tuesday 2027-06-15. The IRS had not posted the 2026 instructions as of 2026-11-01, so confirm the dates when they appear.
Where do you mail Form 1040-NR?
Under the current (2025) instructions, a return without a payment goes to Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215, USA. A return with a payment goes to Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303, USA. Check the 2026 instructions before mailing, and use the W-7 address instead if you are applying for an ITIN.
Can I e-file Form 1040-NR?
Yes. The IRS instructions say you can electronically file Form 1040-NR, and paid preparers must generally e-file it, except for dual-status and a few other returns. Many consumer tax programs are built only for residents, so confirm that a program supports Form 1040-NR before you start.