USA Tax Filing and Form 8843 Guide for Nepali F-1 Students 2026–2027

Do not confuse visa status with tax residency

F-1 is an immigration classification. “Resident alien” or “nonresident alien” for tax is determined under the Internal Revenue Code. IRS Publication 519 explains the substantial presence test and the rules for exempt individuals. In this context, “exempt” usually means certain days are not counted for that test; it does not automatically mean income is exempt from tax.

Understand the statement before copying answers

The IRS says Form 8843 is used by an alien individual to explain the basis for excluding days present in the United States from the substantial presence test as an exempt individual or because of a medical condition. F-1 students commonly complete the student section with visa, entry, school and presence information.

A qualifying nonresident student may need Form 8843 even without U.S. income. When a federal return is also required, the form is generally attached as instructed. When it is filed by itself, follow the current form instructions for the correct address and deadline.

Build the file before choosing a return

Collect every official income and withholding record. Common examples can include Form W-2 for wages, Form 1042-S for certain payments to foreign persons and Form 1099 in situations that need careful classification. A document arriving late does not mean it can be ignored.

Use the form that matches the tax facts

A nonresident alien with a federal filing obligation may need Form 1040-NR. A student who becomes a resident alien for tax purposes may use a different return. The result can change after several calendar years or because of other presence, so reassess rather than assuming last year’s status continues.

An SSN is generally tied to authorized employment. A person not eligible for an SSN may request an ITIN only when there is a valid federal tax reason and the Form W-7 requirements are met. An ITIN does not authorize work or change immigration status.

Question withholding without guessing

Social Security and Medicare tax treatment for foreign students can depend on tax residency, immigration status, employment type and the student exception. If FICA appears to have been withheld incorrectly, first raise the issue with the employer and use the current IRS refund guidance if it is not resolved.

Do not claim a refund merely because another international student received one. Keep pay statements, employment authorization and school enrollment evidence, and ask a qualified adviser to review an uncertain case.

Check more than the federal return

State tax residence and filing rules do not necessarily follow the federal nonresident-alien analysis. A student who lived, studied or worked in one or more states may have separate returns. Use the official revenue-department site for each relevant state.

Confirm the filing deadline for the specific return, whether wages were subject to withholding and whether the form is being filed alone. Submit through an accepted method, keep delivery proof and retain a complete copy.

Prepare academically and refer tax questions correctly

MKS Education helps Nepali students prepare for USA admission through SAT, GRE, GMAT and accepted English tests, then organize a consistent study and document plan. We do not replace a DSO, lawyer, CPA or tax return preparer.

Students should use the university’s international office or tax-resource programme for orientation and use qualified professional help when income, treaty, residency or multi-state facts are complex.