F-1 and J-1 Student Paycheck Tax Calculator (2026)
By Archie Chang · 5 min read · Updated 2026-10-06
Estimate take-home pay from an on-campus job, CPT, OPT or J-1 Academic Training. As a nonresident alien you generally don't pay Social Security or Medicare, but you also can't take the standard deduction. The calculator applies both rules, then adds your state's income tax. Everything runs in your browser.
Your details
Assumes you are a nonresident alien working within your visa status (on-campus, CPT, OPT or Academic Training): no Social Security or Medicare, single filing status, and no standard deduction. Other tax treaty benefits are not included. Who qualifies
Estimated take-home pay (Bi-weekly (every 2 weeks))
$2,339.95
$60,839 per year · 81.1% of gross
Gross: $75,000 per year · $2,884.62 per paycheck (26 paychecks per year)
Deduction breakdown (per paycheck)
- Gross pay
- $2,884.62
- − Federal income tax
- $431.23
- − Social Security (FICA exempt)
- $0.00
- − Medicare (FICA exempt)
- $0.00
- − Alabama state income tax
- $113.44
- Take-home pay
- $2,339.95
Estimate for 2026 using the rules on our methodology page. It is not tax advice; your employer's withholding and your return can differ.
Resident vs. nonresident: the same wages
Annual take-home pay for a single filer in Texas, which has no state income tax, so only federal income tax, Social Security and Medicare differ.
| Annual wages | U.S. resident | F-1 / J-1 nonresident | Difference |
|---|---|---|---|
| $20,000 | $18,080 | $17,848 | −$232 |
| $40,000 | $34,320 | $35,448 | +$1,128 |
| $75,000 | $61,593 | $63,788 | +$2,196 |
The FICA exemption saves 7.65% of every dollar. Losing the standard deduction costs 10% to 12% of the first $16,100. At lower wages the second effect is larger.
Who is exempt from Social Security and Medicare
- Nonresident alien students in F-1, J-1 or M-1 status. Q visa holders may also qualify when working for the employer that petitioned for them.
- The work must be allowed by USCIS and carry out the purpose of the visa: on-campus employment and practical training on or off campus, which covers CPT, OPT and STEM OPT for F-1 students and Academic Training for J-1 students.
- The exemption lasts only while you are a nonresident alien. Students generally stay nonresidents for their first five calendar years in the U.S. J-1 teachers and researchers generally stop being exempt if they were exempt during any part of two of the previous six calendar years. After that, the substantial presence test usually makes you a resident alien, and you pay Social Security and Medicare like anyone else. Choose "U.S. citizen or resident" in the calculator.
- F-2, J-2 and M-2 spouses and children are not exempt, and neither are other nonresident aliens such as H-1B workers.
- If you become a resident alien but still work for your school while enrolled, a separate student exception may keep those wages free of Social Security and Medicare (see Publication 519). Ask your payroll office.
If FICA was withheld by mistake
Ask your employer to refund it first. If the employer won't refund all of it, file Form 843 with Form 8316 and supporting documents, such as your W-2, visa, I-94, I-20 or DS-2019, your EAD card for OPT, and a statement from the employer about the refund. Details are on the IRS page listed under Sources.
Federal income tax for nonresident aliens
Nonresident aliens file Form 1040-NR. They can't file jointly or as head of household and can't take the standard deduction, so the calculator taxes all wages at the single-filer brackets. Students and business apprentices from India are the exception: the U.S.–India tax treaty allows the standard deduction, so choose "F-1 / J-1 student from India".
On Form W-4, nonresident aliens request withholding as if single, don't claim exemption from withholding, and write "Nonresident Alien" or "NRA" below Step 4(c) (IRS Notice 1392). For 2026, employers then add $16,100 a year ($619.20 per biweekly paycheck) to wages before applying the Publication 15-T withholding tables, which offsets the standard deduction built into those tables. Students from India are excluded from this adjustment. This calculator estimates the year's tax rather than each paycheck's withholding, so individual paychecks can differ. The W-4 calculator covers resident withholding.
What this estimate does not include
- Tax treaty exemptions for wages, such as up to $5,000 a year for students from China. Treaty benefits are listed in IRS Publication 901 and claimed with Form 8233.
- Scholarship and fellowship payments reported on Form 1042-S.
- State rules specific to nonresident aliens. State tax is estimated as for a single filer using the same inputs as our paycheck calculator.
- The year you change from nonresident to resident (a dual-status year), pre-tax deductions and credits.
Sources
- IRS: Foreign student liability for Social Security and Medicare taxes
- IRS Publication 519, U.S. Tax Guide for Aliens
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods
- IRS Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens
- IRS Publication 901, U.S. Tax Treaties
Estimates only, not tax advice. Your school's international office or a tax professional can confirm your residency status. See our methodology.
Frequently asked questions
Do F-1 students pay Social Security and Medicare taxes?
Not while they are nonresident aliens and the work is allowed by their F-1 status, such as on-campus jobs and practical training (CPT and OPT). The same applies to J-1 and M-1 students. Once you become a resident alien for tax purposes, usually after five calendar years as a student, Social Security and Medicare apply.
Do I pay FICA on OPT or STEM OPT?
OPT and STEM OPT are practical training under F-1 status, so wages are exempt from Social Security and Medicare while you are still a nonresident alien. If your employer withholds them anyway, ask the employer for a refund first. If that fails, the IRS process is Form 843 with Form 8316.
Can F-1 students take the standard deduction?
Generally no. Nonresident aliens file Form 1040-NR, which has no standard deduction, so federal income tax applies from the first dollar of wages. Students from India are the main exception: the U.S.–India tax treaty lets them claim the standard deduction.
Do international students pay state income tax?
State income tax is set by each state, separately from your federal nonresident status. This calculator applies your state's 2026 rates as a single filer. Some states start from federal taxable income, so the state amount can differ for nonresident aliens.
Why is my take-home pay lower than a U.S. resident's at low wages?
Without the $16,100 standard deduction, more of your pay is subject to federal income tax. At lower wages that extra tax can be larger than the 7.65% you save on Social Security and Medicare, as the comparison table shows.