Taxes for F-1 students: Form 8843 and 1040-NR

Resident or nonresident: the exempt-individual rule and substantial presence test

Tax residency is not the same as visa status. The IRS says immigration status is different from tax residency status, and visa status matters for tax only in limited cases, such as counting days for the substantial presence test. IRS

• Nonresident alien: an alien who has not passed the green card test or the substantial presence test. IRS For 2025, you are a resident alien if you meet either test for calendar year 2025. Pub. 519
• How each is taxed: resident aliens are generally taxed like U.S. citizens and file Form 1040. IRS Nonresident aliens are taxed only on U.S.-source income and on certain foreign-source income that is effectively connected with a U.S. trade or business. Pub. 519

The substantial presence test

You meet the test if you were physically present in the United States at least 31 days in the current year and at least 183 days over a weighted 3-year period. IRS For 2025, the 3-year count uses all days in 2025, one-third of the days in 2024 and one-sixth of the days in 2023. Form 8843

• Being physically present at any time during a day generally counts as a day of presence, with listed exceptions. IRS
• IRS example: 120 days of presence in each of 2023, 2024 and 2025 gives a total of 180 days, so the person is not a resident under the test for 2025. IRS
• The IRS ITIN page describes a resident alien as someone present "for more than 183 days", with a footnote on special day counting. The substantial presence test page says "at least" 31 days and 183 days over the weighted period. The two pages word the test differently. IRS ITIN IRS

Exempt individuals: F-1 students

• Days as an "exempt individual" are not counted for the substantial presence test. The term does not mean exempt from U.S. tax. IRS
• One category of exempt individual is a student temporarily present on an F, J, M or Q visa who substantially complies with the visa's requirements. IRS The 2025 Form 1040-NR instructions list an "F", "A", "M" or "Q" visa instead. Pub. 519 (2025), Form 8843 (2025) and the substantial presence test page all say F, J, M or Q. The sources differ. 1040-NR instructions Pub. 519
• You have substantially complied if you have not engaged in activities that are prohibited by U.S. immigration laws and could result in loss of nonimmigrant status. IRS
• Your spouse and unmarried children can also be exempt, but only if their nonimmigrant status is derived from and dependent on yours. Children must be under 21, live regularly in your household and not be members of another household. IRS

The 5-calendar-year limit

• For 2025, a student is not an exempt individual if they have been exempt as a teacher, trainee or student for any part of more than 5 calendar years, unless an exception applies. Pub. 519
• The exception: you show the IRS that you do not intend to reside permanently in the United States and that you have substantially complied with your status. The factors include a closer connection to a foreign country and any steps you have taken toward permanent residence. IRS
• On Form 8843, if you answer "Yes" to line 12, you must attach a statement showing that you do not intend to reside permanently in the United States. Form 8843
• IRS example: an F-1 student who first arrived on August 15, 2020 was an exempt individual for 2020 through 2024, counting the arrival year. Day counting started on January 1, 2025, and the residency starting date was January 1, 2025. IRS examples

IRS sources describe this period in different ways. The exempt-individual page, Pub. 519 and Form 8843 say "any part of more than 5 calendar years". The IRS Social Security and Medicare page says students present "for less than 5 calendar years" are generally nonresident aliens. The Pub. 519 FAQ says "during the first 5 years". IRS IRS FICA page Pub. 519

OPT and STEM OPT days

The IRS sources we checked do not name STEM OPT. None of them separately says whether days on OPT or STEM OPT count as exempt student days. The rules speak only of a student present under an F visa who substantially complies with the visa's requirements. IRS

Other residency rules

• Residency starting date. If you meet the substantial presence test, your residency starting date is generally the first day you were present that year. Exempt-individual days do not count as presence, so this date can be later than your arrival date. IRS
• Closer connection exception for students. A foreign student who meets the substantial presence test can remain a nonresident if all four requirements are met: no intent to reside permanently, substantial compliance with student status, no steps toward permanent residence, and a closer connection to a foreign country. The student must prove them and claims the exception by attaching Form 8843 to Form 1040-NR. IRS
• General closer connection exception. This one uses Form 8840 and requires fewer than 183 days of presence in the year and a foreign tax home. The IRS says most foreign students cannot use it. IRS
• Dual status. You can be both a nonresident and a resident in the same tax year, usually in the year you arrive or leave. IRS For 2025, if you were a resident on the last day of the year, file Form 1040 or 1040-SR marked "Dual-Status Return" with a statement for the nonresident part of the year; Form 1040-NR may serve as that statement. If you were a nonresident on the last day, file Form 1040-NR with Form 1040 or 1040-SR as the statement. 1040-NR instructions

Form 8843: who files, how and where

Form 8843 is how you explain your claim to exclude days of U.S. presence from the substantial presence test, as an exempt individual or because of a medical condition. IRS Pub. 519 (2025) says a student who qualifies to exclude days must file a fully completed Form 8843 with the IRS. Pub. 519

• With a return. If you file a 2025 Form 1040-NR, attach Form 8843 to it. Form 8843
• By itself. If you don't have to file a 2025 tax return, mail Form 8843 alone to the Austin, Texas address in the table below. Form 8843
• Which parts. Students who qualify to exclude days complete Parts I and III. Form 8843
• Addresses and signature. Fill in your addresses and sign only if you file the form by itself, not with your tax return. Form 8843
• Every entry. A Form 8843 filed separately must have every entry completed. If it is attached to Form 1040-NR, you can skip lines 1a to 4a when the same information is on Schedule OI, and enter "Information provided on Form 1040-NR" on line 1a. Form 8843
• Line 1a. Enter your visa type and the date of your most recent U.S. entry. The instructions point to the CBP I-94 website, i94.cbp.dhs.gov, for this record. Form 8843
• Due date. A Form 8843 filed by itself is due by the due date, including extensions, for filing Form 1040-NR. The form does not give a separate calendar date. Form 8843

IRS student page. The IRS exempt-individual student page also says a student who qualifies to exclude days "must file" a fully completed Form 8843. It adds that a student who is not required to file an income tax return should mail Form 8843 to the address in the Form 8843 instructions. IRS

If you do not file on time. The Form 8843 instructions warn that failing to exclude days of presence could make you a U.S. resident under the substantial presence test. Form 8843 The substantial presence test page says that without a timely Form 8843 you cannot exclude days as an exempt individual, unless you show by clear and convincing evidence that you took reasonable actions and significant steps to comply. IRS The Form 8843 instructions and Pub. 519 word this differently: they name only professional athlete and medical condition days. The IRS sources do not say which wording applies to students. Form 8843 Pub. 519 We found no IRS source that states a money penalty for not filing Form 8843.

Form 1040-NR: who must file

Nonresident aliens who are required to file an income tax return must use Form 1040-NR. IRS

• No minimum. There is no minimum amount of income that triggers a filing requirement for a nonresident alien, including a foreign student. IRS
• Income subject to tax. A nonresident F, J, M or Q student is considered engaged in a U.S. trade or business, and must file Form 1040-NR only if they have income that is subject to tax, such as wages, tips and scholarship and fellowship grants. IRS For 2025, a nonresident student on an F, J, M or Q visa does not need to file if they have no income subject to tax under section 871. 1040-NR instructions
• You must file if you have a taxable scholarship or fellowship grant, income partly or fully exempt under a tax treaty, or any other income taxable under the Internal Revenue Code. Income that is not taxed because of a treaty must still be reported on a U.S. return. IRS
• You need not file if your only income is from foreign sources; certain U.S. bank, savings and loan, credit union or insurance company interest, or portfolio interest; an entirely tax-free scholarship or fellowship; or other income that is nontaxable under the Code. IRS
• Getting money back. The 2025 instructions say that even if you don't otherwise have to file, you should file if you can get money back, such as a refund of withheld federal income tax. 1040-NR instructions
• Schedule OI. Complete the applicable items on Schedule OI (Other Information) and include it with Form 1040-NR. 1040-NR instructions

How wages and other income are taxed

• Performing personal services in the United States at any time in the tax year usually means you are engaged in a U.S. trade or business. Wages and salaries received in such a year are effectively connected income (ECI). Pub. 519
• ECI, after allowable deductions, is taxed at the same graduated rates as for U.S. citizens and residents, and is reported on page 1 of Form 1040-NR. IRS
• U.S.-source FDAP income (fixed, determinable, annual or periodical) that is not effectively connected is taxed at a flat 30%, or a lower treaty rate, with no deductions. It is reported on Schedule NEC. IRS
• For F, J, M or Q students, the taxable part of a U.S.-source scholarship or fellowship grant is treated as effectively connected. Pub. 519 The taxable part of a noncompensatory scholarship or fellowship paid to a student on one of these visas is generally subject to 14% withholding. Form 8233 instructions
• Nonresident F, J, M or Q students can exclude from gross income pay received from a foreign employer. Pub. 519

Form W-4 for wages

• Nonresident aliens must follow the special instructions in Notice 1392 when completing Form W-4. Pub. 519
• Write "Nonresident Alien" or "NRA" below Step 4(c). You cannot write "EXEMPT", and you may check "Single or Married filing separately" regardless of marital status. IRS

Due dates for 2025 returns and extensions

Sources: the 2025 Form 1040-NR instructions, the 2025 Form 8843 and Pub. 519 (2025). 1040-NR instructions Form 8843 Pub. 519

• If a due date falls on a Saturday, Sunday or legal holiday, file by the next business day. 1040-NR instructions
• File Form 4868 by the regular due date. An extension to file does not extend the time to pay your tax. Pub. 519
• To get allowable deductions and credits, you must file a timely, true and accurate return. For this purpose, a return filed within 16 months of the due date is timely. IRS
• The IRS general "When to file" page lists April 15, 2026 for calendar-year filers and does not mention the separate June 15 rule for Form 1040-NR. The Form 1040-NR instructions give both dates. IRS When to file 1040-NR instructions

Where to mail and e-filing

Sources: the 2025 Form 8843 for the Form 8843 address, the 2025 Form 1040-NR instructions for returns filed in 2026, and Pub. 519 (2025) for the Form 843 address. The IRS international where-to-file page, headed for filings during calendar year 2025, lists the same two Form 1040-NR addresses.Form 8843 1040-NR instructions Pub. 519 IRS where to file

• You can e-file Form 1040-NR. E-filed returns are not mailed. 1040-NR instructions
• If you file a 2025 Form 1040-NR, attach Form 8843 to it. Form 8843

Social Security and Medicare (FICA) exemption

Nonresident alien students in F-1, J-1 or M-1 status are exempt from Social Security and Medicare tax on wages for services performed in the United States, if the conditions below are met. IRS

• USCIS must allow the services for that status, and the services must be performed to carry out the purposes for which the visa was issued. IRS
• The IRS lists exempt employment as on-campus student employment up to 20 hours a week (40 during summer vacations), off-campus employment allowed by USCIS, and practical training employment on or off campus. IRS
• Pub. 519 says these services are very limited and generally include only on-campus work, practical training and economic hardship employment. Pub. 519
• The IRS says F-1, J-1 and M-1 students present fewer than 5 calendar years are generally nonresident aliens. IRS

When the exemption does not apply. It does not cover F-2, J-2 or M-2 spouses and children; employment not allowed by USCIS or not closely connected to the visa's purpose; students who change to a non-exempt status; or students who become resident aliens. IRS Social Security and Medicare taxes are withheld if you are considered a resident alien, even though your F, J, M or Q classification stays the same. Pub. 519

The IRS sources we checked use the terms "practical training" and "optional practical training". They do not name STEM OPT, and none says whether STEM OPT is treated differently from OPT for these taxes. IRS Pub. 519

• Student FICA exception. A separate exception applies regardless of tax residency. It covers students employed by the school, college or university where they are enrolled at least half-time, with on-campus work incidental to study. Off-campus jobs and work for other employers do not qualify. IRS
• Totalization agreements between the United States and certain countries may affect Social Security and Medicare liability. IRS
• Self-employment tax. A nonresident alien is not liable for it, though a totalization agreement can create liability. The IRS also notes that immigration law generally does not permit nonimmigrants to earn self-employment income. IRS

If Social Security or Medicare tax was withheld by mistake

1. Ask your employer first. Contact the employer that withheld the taxes and ask for a refund. IRS
2. File a claim with the IRS if needed. If the employer does not refund the full amount, file a refund claim with the IRS on Form 843, with Form 8316 and supporting documents. IRS
3. Attach the documents Pub. 519 lists. Form W-2; a copy of your visa; Form I-94 or other arrival and departure record; a complete copy of Form I-20; Form I-766 if you are on optional practical training; a statement from your employer about any reimbursement or credit, or your own statement, or Form 8316 if the employer will not refund; and pay statements if you were exempt for only part of the year. Pub. 519
4. Mail the claim. Pub. 519 gives the address as Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0038. The Form 843 instructions refer nonresident aliens to this Pub. 519 address. Pub. 519 Form 843 instructions

• Sources differ on Form 8316. The IRS FICA page says to file Form 843 "and Form 8316". Pub. 519 (2025) lists Form 8316 as one way to show the employer will not refund, as an alternative to an employer statement or your own statement. IRS Pub. 519
• Form 8316 first asks whether the wages were directly related to your course of studies under your entry visa. If you answer "NO", the form says the taxes were correctly withheld and no refund is due. Form 8316
• Do not use Form 843 to ask for a refund of Additional Medicare Tax. That is claimed on Form 8959 with your income tax return. Pub. 519
• The general Form 843 time limit is 3 years from filing the original return or 2 years from paying the tax, whichever is later. The instructions state this for Form 843 claims in general, not specifically for student refunds. Form 843 instructions

Tax treaties

• Under U.S. income tax treaties, residents (not necessarily citizens) of treaty countries may get a reduced rate or an exemption on certain U.S.-source income. Benefits vary by country and type of income. IRS
• Under some treaties, students may be exempt on money from abroad for study and maintenance, and on scholarships, fellowships and a limited amount of pay. Pub. 519
• Many treaties limit how many years you can claim an exemption. For students, apprentices and trainees the limit is usually 4 to 5 years. Pub. 901 or the treaty gives the exact limit. Pub. 519
• You must meet all of the treaty requirements before income is exempt, including any requirement that income be remitted to your country of residence. IRS treaty tables
• Once you become a resident alien, you can generally no longer claim a treaty exemption for student income. It continues only if the treaty's saving clause has an exception for it and you meet all other requirements. Pub. 519

Where to look up your treaty

• The IRS tax treaty tables summarize treaty benefits. Table 2 lists personal service income that may be fully or partly exempt, and Table 3 lists treaty countries. Full treaty texts are on the IRS page United States income tax treaties, A to Z. IRS treaty tables Table 2
• Pub. 901, U.S. Tax Treaties, is for quick reference only and is not a complete guide to every treaty. Its latest revision is September 2024. Pub. 901

Claiming a treaty benefit

• Form 8233. Students who work as employees can use Form 8233 to claim a treaty exemption from withholding on that pay. Attach the matching student statement from Appendix A of Pub. 519 and give the form to the withholding agent. For treaties not listed there, attach a statement in a similar format. IRS
• You need a separate Form 8233 for each tax year, each withholding agent and each type of income. Form 8233 instructions
• Form 8233 requires a U.S. taxpayer identification number, in most cases an SSN. If you have applied for an SSN or ITIN but not yet received it, you can attach a copy of the completed Form SS-5 or W-7. Form 8233 instructions A withholding agent that receives Form 8233 without a TIN cannot grant the treaty benefit until it gets a proper form that reports the TIN. IRS
• On your return. If you qualify for a treaty exemption but did not give Form 8233 to the withholding agent, you can still get the benefit by filing Form 1040-NR. Pub. 519 Report treaty-exempt income on line 1k and in item L of Schedule OI. Attach any Form 1042-S you received for it, and Form 8833 if required. 1040-NR instructions
• Form 8833. This disclosure is generally required when a treaty benefit overrides the Internal Revenue Code. Pub. 519 lists treaty claims on income of students, trainees or teachers, including taxable scholarships and fellowships, as an exception. Pub. 519 A payee who is required to report on Form 8833 and does not faces a $1,000 penalty for each failure. IRS
• The IRS tax treaties page still names Form 1040-NR-EZ for some treaty claims by dual residents. The 2025 Form 1040-NR instructions refer only to Form 1040-NR. The IRS pages we checked do not say whether Form 1040-NR-EZ is still available. IRS 1040-NR instructions

State taxes. Many U.S. states tax their residents' income. Some states honor U.S. tax treaties and some do not. The IRS says to check with the tax authorities of the state where you live. IRS

Standard deduction and filing status

• A nonresident alien filing Form 1040-NR cannot use Married filing jointly or Head of household status. The available statuses are Single, Married filing separately, Qualifying surviving spouse (restricted), Estate and Trust. 1040-NR instructions
• If you are married, your filing status is Married filing separately even if you are not separated. Limited exceptions apply to residents of Canada, Mexico and South Korea, U.S. nationals, and students and business apprentices under Article 21(2) of the U.S.-India treaty. 1040-NR instructions
• A nonresident married to a U.S. citizen or resident can choose to be treated as a U.S. resident and file a joint return. IRS Under that choice, worldwide income for the whole year is taxed on Form 1040 or 1040-SR. The choice can be made only once, and you may lose treaty benefits. 1040-NR instructions

Deductions and credits

• Standard deduction. Nonresident aliens cannot claim the standard deduction. The exception is students and business apprentices eligible under Article 21(2) of the U.S.-India income tax treaty. Pub. 519
• India Article 21(2) amounts differ by source. The Pub. 519 (2025) worksheet and the 2025 Form 1040-NR instructions use $15,750 for Single or Married filing separately and $31,500 for Qualifying surviving spouse. The Pub. 519 chapter 7 filing exception uses $15,000 and $30,000, and its chapter 8 scholarship text uses $15,000. Pub. 519 1040-NR instructions
• Itemized deductions. You can itemize only if you have effectively connected income, using Schedule A (Form 1040-NR). The IRS lists state and local income taxes and charitable contributions to U.S. nonprofits among the allowable itemized deductions. Pub. 519 IRS
• Personal exemption. Nonresidents cannot claim a personal exemption for themselves, their spouses or their dependents. The IRS "Nonresident: figuring your tax" page says this applies to tax years beginning after December 31, 2017, with no end date. The IRS wage withholding page and an IRS FAQ say "before January 1, 2026". We found no IRS page that states the rule for 2026 and later. IRS IRS wages page IRS FAQ
• Education and earned income credits. If you were a nonresident for any part of the year, you generally cannot claim the Earned Income Tax Credit, the Hope Credit or the Lifetime Learning Credit. You may claim the student loan interest deduction. IRS
• Child and dependent credits. The child tax credit, credit for other dependents, additional child tax credit and premium tax credit for dependents are limited on Form 1040-NR. They are available in full only to residents of Canada and Mexico and U.S. nationals, and to a limited extent to residents of India and South Korea. 1040-NR instructions

2025 law changes the IRS lists for 1040-NR filers

• For 2025, eligible filers can claim new deductions (no tax on tips, no tax on overtime and the enhanced senior deduction) on Schedule 1-A (Form 1040). The total goes on Form 1040-NR, line 13c. 1040-NR instructions
• Schedule 1-A (2025) says you must have a valid Social Security number to claim the tips and overtime deductions, and that married filers must file jointly to claim them. Schedule 1-A Separately, the Form 1040-NR instructions say a nonresident alien filing Form 1040-NR cannot use Married filing jointly. We found no IRS text that addresses the two rules together. 1040-NR instructions
• Nonresident aliens are generally not eligible for the new deduction for qualified passenger vehicle loan interest. The IRS revised the 2025 Form 1040-NR instructions on January 29, 2026 to say this. Pub. 519 IRS clarifications
• Final regulations list the occupations eligible for the "no tax on tips" deduction. If you already filed a 2025 Form 1040-NR, you can amend it to claim or change this deduction. IRS

SSN or ITIN

• A taxpayer identification number must appear on your returns and tax documents. For an individual this is an SSN. If you do not have and are not eligible to get an SSN, you must apply for an ITIN. Pub. 519
• The IRS says most F-1 students may be employed in the United States and can apply for an SSN if they are actually employed. IRS
• An F-1 or M-1 student who brings Form SS-5 to a Social Security office must also show Form I-20. 1040-NR instructions Pub. 519 points F-1, M-1 and J-1 students to SSA Pub. 05-10181 for SSN documents. We could not open ssa.gov to confirm the Social Security Administration's own rules. Pub. 519
• Do not apply for an ITIN on Form W-7 if you have an SSN or are eligible for one. If an SSN application is pending, do not file Form W-7. Form W-7 instructions
• An F-1, J-1 or M-1 student who will not be employed can attach a letter from the DSO or Responsible Officer to the ITIN application instead of an SSA denial letter. The letter must say that you will not work and that your presence is solely for study. Form W-7 instructions
• If a work-authorized person's SSN is delayed by SSA procedures, the IRS generally will not issue them an ITIN. IRS

ITIN basics

• Apply on or before your tax return due date, and include the tax return in your ITIN application package. IRS ITIN
• Allow 7 weeks for the IRS to tell you your application status, or 9 to 11 weeks during tax season (January 15 to April 30) or if you apply from overseas. IRS ITIN
• An ITIN is for federal tax purposes only. It does not qualify you for Social Security benefits or the EITC, give you immigration status or authorize you to work. IRS ITIN
• You cannot have both an ITIN and an SSN. After you get an SSN, stop using the ITIN and tell the IRS so your records can be combined. IRS ITIN
• An ITIN not used on a federal return for tax year 2022, 2023 or 2024 expired on December 31, 2025, and must be renewed if you need it for a 2025 return. Pub. 519

Penalties and amended returns

• Failure to file. The penalty is usually 5% of the unpaid tax for each month or part of a month the return is late, up to 25%. Pub. 519 For a 2025 return filed more than 60 days late, the minimum penalty is the smaller of $525 or 100% of the unpaid tax. Pub. 519
• Failure to pay. The penalty is 1/2 of 1% of the unpaid tax for each month or part of a month, up to 25%. Pub. 519
• Reasonable cause. The failure-to-file penalty does not apply if you show that you filed late because of reasonable cause and not willful neglect. Pub. 519
• Amended returns. Use Form 1040-X to amend a return, including when you filed Form 1040-NR but should have filed Form 1040 or 1040-SR, or the reverse. Pub. 519
• Form 8843. We found no IRS source that states a money penalty for not filing Form 8843. The consequence the IRS describes is about excluding days, covered in the Form 8843 section above. Form 8843

Common questions

Official sources

Every fact on this page comes from these official pages. Dates are the "last updated" or "last reviewed" dates the pages showed when checked on September 28, 2026.

1. IRS: Publication 519 (2025), U.S. Tax Guide for AliensDated Feb 19, 2026
2. IRS: Form 8843 (2025), Statement for Exempt Individuals, with instructionsCreated 6/5/25
3. IRS: About Form 8843Last reviewed or updated Apr 29, 2026
4. IRS: 2025 Instructions for Form 1040-NRDated Jan 29, 2026
5. IRS: Clarifications to the 2025 Instructions for Form 1040-NRLast reviewed or updated Feb 20, 2026
6. IRS: "No tax on tips" deduction may require an amended returnLast reviewed or updated Jun 4, 2026
7. IRS: 2025 Schedule 1-A (Form 1040)2025 schedule, no printed date
8. IRS: Exempt individual, who is a studentLast reviewed or updated Jul 6, 2026
9. IRS: Substantial presence testLast reviewed or updated Mar 14, 2026
10. IRS: Closer connection exception to the substantial presence test for foreign studentsLast reviewed or updated Mar 14, 2026
11. IRS: Determining an individual's tax residency statusLast reviewed or updated Feb 11, 2026
12. IRS: Residency starting and ending datesLast reviewed or updated Mar 14, 2026
13. IRS: Tax residency status examplesLast reviewed or updated Feb 12, 2026
14. IRS: Taxation of nonresident aliensLast reviewed or updated Feb 17, 2026
15. IRS: Foreign students, scholars, teachers, researchers and exchange visitorsLast reviewed or updated Sep 15, 2026
16. IRS: Nonresident, figuring your taxLast reviewed or updated Aug 18, 2026
17. IRS: Alien taxation, certain essential conceptsLast reviewed or updated Jan 10, 2026
18. IRS: Taxation of aliens by visa type and immigration statusLast reviewed or updated Feb 4, 2026
19. IRS: Federal income tax reporting and withholding on wages paid to aliensLast reviewed or updated Jul 22, 2026
20. IRS: Frequently asked questions about international individual tax mattersLast reviewed or updated Jul 17, 2026
21. IRS: When to fileLast reviewed or updated May 22, 2026
22. IRS: International, where to file Forms 1040-NR, 1040-PR and 1040-SSLast reviewed or updated Oct 24, 2025
23. IRS: Foreign student liability for Social Security and Medicare taxesLast reviewed or updated Aug 18, 2026
24. IRS: Instructions for Form 843Rev. December 2024
25. IRS: Form 8316Rev. January 2006
26. IRS: Tax treatiesLast reviewed or updated Jan 10, 2026
27. IRS: Tax treaty tablesLast reviewed or updated Feb 23, 2026
28. IRS: Tax Treaty Table 2No printed date
29. IRS: Claiming tax treaty benefitsLast reviewed or updated Mar 14, 2026
30. IRS: Publication 901, U.S. Tax TreatiesRev. September 2024
31. IRS: Instructions for Form 8233Rev. December 2025
32. IRS: Individual taxpayer identification number (ITIN)Last reviewed or updated Oct 28, 2025
33. IRS: Taxpayer identification numbers (TINs) for foreign students and scholarsLast reviewed or updated Jul 6, 2026
34. IRS: Delays in issuing SSNs to aliens by the Social Security AdministrationLast reviewed or updated May 22, 2026
35. IRS: Instructions for Form W-7Rev. December 2024

This page summarizes official information. It is not legal, immigration or tax advice. Confirm your situation with your DSO, a qualified immigration attorney or a qualified tax professional. Last updated September 28, 2026.

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