Many Indian students moving to the United States for higher education are unaware that they must follow specific tax rules, even if they do not earn any income. Understanding these requirements is important because filing the correct forms helps maintain a clear immigration record and avoids penalties.
The Internal Revenue Service requires all non-resident aliens to complete certain filings if they were physically present in the country during the tax year. This includes students, scholars, exchange visitors, and dependents. Every person who stayed in the US on an F1, J1, M1, or Q visa during the calendar year must submit Form 8843, regardless of income. Dependents and spouses on eligible visa categories must also file their own Form 8843 if they were present in the country. There is no income threshold for this form. Presence alone makes filing mandatory.
Students who earned US source income must file Form 1040 NR along with Form 8843. Income such as wages, stipends, internships under CPT or OPT, authorised off campus work, and other taxable payments must be reported. Documents like W2, 1099, or 1042 S may be needed to complete the return correctly. If a student did not earn any US source income, submitting only Form 8843 is enough.
Non resident alien students on F1, J1, or M1 visas generally receive an exemption from Social Security and Medicare taxes for up to five calendar years. This applies to wages from authorised on campus work, employment approved by immigration authorities, and training programmes such as CPT or OPT. Students working for their university while enrolled at least half time also qualify for this exemption. Once a student becomes a resident alien for tax purposes, this benefit may no longer be available.
The US tax year follows a January one to December thirty one cycle. Students with no income must mail Form 8843 by April fifteen of the next year. Those filing Form 1040 NR with income must also meet the April fifteen deadline if their wages were subject to withholding. Many universities offer workshops or provide access to filing tools such as Sprintax to help students complete their forms.
Key reminders include filing Form 8843 every year of F1 or J1 presence, attaching it to Form 1040 NR when income is earned, checking eligibility for Social Security and Medicare tax exemptions, keeping all income documents, and meeting the required deadlines to stay compliant with IRS rules.
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