U.S. Tax Filing for F-1 and J-1 Visa Holders: What Indian Students in the U.S. Must Know Before Filing Taxes in 2025

Published on December 2, 2025

New York, USA — December 1, 2025: With thousands of international students from India getting ready for the U.S. tax season, it is critical to comply with the tax laws as an international F1 or J1 visa student. U.S. tax laws can be complicated. The right approach to the tax filing system minimizes the chances of making mistakes and incurring penalties. With so many people filing taxes in the USA, it is necessary to know the tax laws because the student is only in the country for a short period of time, most likely less than 5 years.

Every international student should know basic tax forms, exemptions, and requirements according to the IRS and every university’s tax liability guidelines across the United States. Tax obligations remain whether you are working part-time on campus, receive a stipend, or have zero income. Make sure to know what forms to send and what deadlines to observe.

Who Needs to File?

Indian students who are in the U.S. on an F-1 or J-1 visa generally fall under nonresident alien tax status, at least during their first five years in the country. Being categorized as a nonresident alien means there are specific forms and filing procedures to follow when submitting tax returns.

While there’s no minimum income requirement for nonresident aliens, anyone who has been in the U.S. for any period during the year, regardless of earning any income, may still be required to file taxes. Students who earn even a small amount of income, or no income at all, are mandated to file certain forms with the IRS. The IRS outlines that nonresident aliens must file Form 8843, which is an informational form required to declare your nonresident status for tax purposes.

Tax Forms You Need to Submit

The U.S. tax system requires that international students on F-1 or J-1 visas file specific forms, depending on whether they have earned U.S.-sourced income.

Form 8843: Statement for Exempt Individuals and Individuals with a Medical Condition

This form must be submitted by all nonresident aliens who were present in the U.S. at any time during the year. According to the IRS, even if a student did not earn any income, Form 8843 is still required to ensure they maintain their nonresident status for tax purposes. This form is also applicable to the student’s dependents, including spouses and children.

• Important Note: If you earned income in the U.S., you will still need to file Form 8843 and another form, such as Form 1040NR.

Form 1040NR: U.S. Nonresident Alien Income Tax Return

Students who earned any U.S.-sourced income during the year are required to file Form 1040NR in addition to Form 8843. This form is for nonresident aliens who need to report their income and calculate the taxes owed. If you had on-campus employment, practical training, or received a stipend, this form will be necessary.

Some international students choose to use tax preparation tools like Sprintax, which simplifies this process by automatically generating the required forms. Sprintax is widely recommended by U.S. universities and can be accessed by students through university resources, such as the Office of International Students and Scholars (OISS).

Social Security and Medicare Tax Exemptions for Students

One of the significant benefits for international students on F-1 or J-1 visas is that they are exempt from Social Security and Medicare taxes if they meet specific conditions. These exemptions generally apply to students who have been in the U.S. for less than five years.

• Students who work on-campus, participate in Curricular Practical Training (CPT), or Optional Practical Training (OPT), do not have to pay these taxes.
• The exemption applies to all U.S. employers, including those who are affiliated with the student’s university, as long as the student is enrolled at least half-time.

Important Tax Deadlines

The tax year in the U.S. runs from January 1 to December 31, and students are typically required to file their tax returns by April 15 of the following year. However, international students are often given additional time to file, depending on their visa status and where they are from.

• If you had no income, filing Form 8843 can often be done earlier in the year.
• For those filing Form 1040NR, it’s important to track your income and ensure all forms are filed on time to avoid any penalties.

Most universities provide resources for international students, including workshops and access to tools like Sprintax, which simplifies the tax preparation process.

Staying Compliant and Avoiding Penalties

For Indian students in the U.S., understanding the tax filing requirements is critical to avoid penalties or complications with the IRS. Even if you have no income, filing Form 8843 is necessary to maintain your nonresident status and comply with U.S. tax law. With the right preparation, resources from your university, and tools like Sprintax, the filing process can be straightforward.

As you navigate tax season, it’s important to remember that filing your taxes is not just about fulfilling a legal requirement—it’s about ensuring that your time in the U.S. remains compliant and that you can focus on your studies and future career without any tax-related concerns. If in doubt, consult your university’s tax resources or a tax professional who specializes in international student tax issues.

By staying informed and following the proper steps, you can avoid mistakes and make tax season a smooth experience.