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The short answer
Yes, in most years. Students on F, J, M or Q visas are exempt individuals for counting US days, and the IRS requires them to file Form 8843 to claim that, attached to Form 1040-NR or mailed on its own to the IRS in Austin by the 1040-NR due date. If you have taxable US income such as wages or a taxable scholarship, you also file Form 1040-NR: generally by 15 April if you had wages subject to withholding, otherwise by 15 June.
Why students are treated differently
US tax residence for non-citizens is usually decided by counting days in the country. Students in F, J, M or Q status can exclude their days as "exempt individuals", which keeps most of them nonresident aliens for tax. The IRS asks you to explain that exclusion on Form 8843. The Form 8843 instructions define a student as someone temporarily present under an F, J, M or Q visa who substantially complies with the visa's requirements.
Form 8843: the form almost everyone files
- Who
- Alien individuals claiming to exclude days of presence, including students on F, J, M or Q visas
- Which parts
- Parts I and III for students
- With a tax return
- Attach it to your Form 1040-NR
- Without a tax return
- Mail it on its own to Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, by the 1040-NR due date (including extensions)
- More than five years
- Line 12 asks whether you were exempt for more than 5 calendar years; if yes, attach a statement showing you do not intend to live in the US permanently
Form 1040-NR: when you have taxable income
The IRS says F, J, M and Q visa holders file Form 1040-NR "only if you have income that is subject to tax", giving wages, tips, scholarship and fellowship grants and dividends as examples. It also says there is no minimum dollar amount of income that triggers a filing requirement for a nonresident alien. Nonresidents also file to claim a refund of tax withheld.
| Your year | What to file | Deadline (calendar-year filer) |
|---|---|---|
| No US income | Form 8843 only | Mail by the 1040-NR due date, generally 15 June |
| On-campus job or CPT wages with tax withheld | Form 1040-NR with Form 8843 attached | Generally 15 April |
| Taxable scholarship but no wages | Form 1040-NR with Form 8843 | Generally 15 June |
The IRS states the deadlines as the 15th day of the 4th month after the tax year (with wages subject to withholding) or of the 6th month (without them). Check the year's dates on IRS.gov, as weekends and holidays can move them.
Income covered by a tax treaty
The IRS notes that income not taxable because of a tax treaty must still be reported on a US return even though no tax is due. Whether any treaty benefit applies to you depends on your circumstances; ask your school's international office or a qualified preparer.
How students file in practice
- Ask your international student office first. Some schools give students access to nonresident tax software such as Sprintax, which prepares Form 8843 and Form 1040-NR. Whether yours does, and whether it is free to you, varies by school.
- Do it yourself. Download Form 8843 and the 1040-NR instructions from IRS.gov and mail to the address in the instructions.
- Use a preparer who handles nonresident returns. General consumer tax software is usually built for residents; check that any tool you use supports Form 1040-NR.
What to check first
- Any tax forms your school or employer sends you, such as a W-2 for wages.
- Your passport, I-20 and travel dates for Form 8843.
- Your SSN or ITIN; see our guide to SSN or ITIN for Nigerian students.
- The year's deadline on IRS.gov.
Worked example: three students, three filings
Examples only, for students in F-1 status who are nonresident aliens for tax:
- Chiamaka, first year, no job, no scholarship income
- Files Form 8843 on its own, mailed to the IRS address in the instructions by the 1040-NR due date.
- Tunde, on-campus job with tax withheld from wages
- Files Form 1040-NR with Form 8843 attached, generally by the April deadline, and may get some withheld tax back.
- Ifeoma, scholarship that covers housing as well as tuition, no job
- Asks her international office whether part of the scholarship is taxable; if so, files Form 1040-NR with Form 8843, generally by the June deadline.
The difference between the three is income, not nationality or school. Each also keeps a copy of everything filed, because the forms and dates are asked about again when applying for later visas, work authorisation or a change of status.
Common mistakes
- Using resident tax software and filing Form 1040 instead of Form 1040-NR.
- Skipping Form 8843 in a year with no income; the IRS asks exempt individuals to file it to explain the excluded days.
- Leaving the US after graduation without filing for your final year.
- Forgetting that income exempt under a treaty must still be reported.
Where Pryme fits
US tax filing is between you and the IRS. Keeping clean records helps: any Pryme customer can generate regular or verifiable statements through VerifyDoc.ai (see receipts and statements), and a Pryme Personal Account holds USD and NGN with local details for each; see multicurrency. For Nigerian tax on income abroad, see our Nigeria-US tax facts guide. This article is information, not tax advice.
Questions people ask
Do F-1 students need to file taxes if they have no income?
Yes, Form 8843. The IRS instructions say students claiming to exclude days must file it, mailed on its own to Austin by the 1040-NR due date if no return is required.
What is the deadline for Form 8843?
If filed alone, by the Form 1040-NR due date, generally 15 June for students without wages. If you file a 1040-NR, attach it to that return.
Can international students use regular tax software?
Check before you start. Nonresidents file Form 1040-NR, and many consumer products are built for residents. Some schools give access to nonresident software such as Sprintax.
Do I file a US tax return for my on-campus job?
Yes, Form 1040-NR with Form 8843 attached, generally by 15 April when you had wages subject to withholding.
Sources
- IRS: Form 8843 (2025) and instructions · accessed Oct 2026
- IRS: Taxation of nonresident aliens · accessed Oct 2026
- IRS: Foreign students, scholars, teachers, researchers and exchange visitors · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.