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ITIN for F-1 Visa Holders 2026: OPT, CPT, and Form 8843 Tax Guide

itin.so Editorial Team

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itin.so Editorial Team

IRS-Authorized Certifying Acceptance Agents · Updated April 2026

F-1 visa students are exempt from FICA taxes (6.2% Social Security + 1.45% Medicare) for their first 5 calendar years under IRC 3121(b)(19). An ITIN for F1 visa holders lets you file Form 1040-NR, claim tax treaty benefits (including the $5,000 wage exemption for Chinese students under Article 20), and report taxable scholarships. If you have work authorization, apply for an SSN first. itin.so processes student applications for $197 (standard) or $297 (express).

Quick answer

F-1 visa students without work authorization need an ITIN to file Form 1040-NR and report taxable scholarships or claim treaty benefits. F-1 students are FICA-exempt for their first 5 calendar years. itin.so processes student applications for $197-$297.

When Do F-1 Students Need an ITIN vs SSN?

Work authorization determines which number you get. F-1 students with active employment (on-campus, CPT, OPT) must apply for an SSN first. The IRS rejects ITIN applications from SSN-eligible individuals.

You Need an ITIN If:

  • You receive taxable scholarship or fellowship income but have no work authorization
  • You need to file Form 1040-NR to claim tax treaty benefits but have no employment
  • You earn interest income from a US bank account but are not authorized to work
  • You are claimed as a dependent on someone's tax return and lack an SSN
  • Your SSN application was denied by the Social Security Administration

You Need an SSN If:

  • You have on-campus employment authorization
  • You are on CPT (Curricular Practical Training)
  • You are on OPT (Optional Practical Training) - 12 months, or 24 months for STEM

Check with your university's international student office to confirm your work authorization status. For general eligibility, see who needs an ITIN. For broader student guidance, see ITIN for international students.

How Do OPT and CPT Affect Your Tax Obligations?

F-1 students on OPT or CPT have work authorization and should apply for an SSN. Your employer needs your SSN for payroll and W-2 issuance.

FICA Tax Exemption (7.65% Saved)

F-1 students in their first 5 calendar years are exempt from Social Security (6.2%) and Medicare (1.45%) taxes under IRC 3121(b)(19). Total savings: 7.65% of wages. An F-1 student earning $50,000 on OPT saves $3,825 per year compared to a resident alien in the same position.

Employer Withheld FICA in Error

If your employer incorrectly withholds FICA, first request a refund from the employer. If refused, file Form 843 (Claim for Refund) and Form 8316 with the IRS. Attach W-2 copies showing erroneous withholding and your I-20 showing F-1 status.

Non-Resident vs Resident Filing

During your first 5 years, file Form 1040-NR (non-resident return). After 5 years, the substantial presence test may classify you as a resident alien, requiring Form 1040 instead. State taxes apply in most states with income tax. Texas, Florida, Washington, and 6 other states have no state income tax.

How Is Scholarship Income Taxed for F-1 Students?

IRC 117 splits scholarship income into 2 categories:

Tax-free portion (IRC 117(a)):

Scholarship amounts used for tuition, required fees, and required course materials (books, supplies, equipment listed on syllabus).

Taxable portion (IRC 117(c)):

Room, board, travel, research, living expenses. Teaching and research assistantship stipends are fully taxable as compensation for services.

Universities withhold 14% of taxable scholarship amounts for students without an SSN. An ITIN lets you file Form 1040-NR to report income correctly and claim refunds for over-withholding. Learn more about filing in our ITIN tax return guide.

Which Tax Treaty Benefits Apply to F-1 Students?

The US has income tax treaties with 67+ countries. Many include student-specific provisions:

  • China (Article 20): Exclude up to $5,000 per year in wages from US tax
  • India (Article 21): Exempt scholarship and fellowship income from US tax
  • South Korea (Article 21): Exempt study, research, and training payments
  • Germany (Article 20): Exempt maintenance payments for study and training
  • France (Article 21): Exempt payments for study and research
  • Japan (Article 20): Exempt education and training payments

Claim treaty benefits on Form 1040-NR with Form 8833 (Treaty-Based Return Position Disclosure). Your ITIN or SSN goes on both forms.

How Do F-1 Students Apply for an ITIN?

  1. Confirm SSN ineligibility. Check with your international student office. If you have any work authorization, apply for SSN first.
  2. Complete Form W-7. Enter your legal name, foreign address, F-1 visa information. Check Box A (filing a tax return) or Box H (dependent).
  3. Prepare documents. Passport (satisfies both identity and foreign status), F-1 visa, I-20, I-94, and DSO letter. See the full document list.
  4. Attach Form 1040-NR. Include Form 8843 and Form 8833 for treaty benefits.
  5. Submit through itin.so. Standard $197 or Express $297. CAA verification keeps your passport safe. Start your application.

Do not risk your passport:

F-1 students need their passport for travel, visa renewals, and daily identification. itin.so verifies documents as a Certifying Acceptance Agent so you keep your passport at all times.

What Is Form 8843 and Do All F-1 Students Need It?

Form 8843 (Statement for Exempt Individuals) is required annually from every F-1 and J-1 visa holder present in the US, regardless of income. It establishes your exempt status under the substantial presence test.

Form 8843 does not require an ITIN or SSN by itself. However, if you also need to file Form 1040-NR to report income, you need an ITIN or SSN for that form. Filing deadline: June 15 for non-residents with no US wages. Check your ITIN processing timeline to ensure you receive your number before the deadline.

Related Guides for F-1 Students

Learn more: What is an ITIN?

Frequently Asked Questions About ITIN for F-1 Visa Holders

Do F-1 visa students need an ITIN?
F-1 students with on-campus employment, OPT, or CPT can apply for an SSN and do not need an ITIN. You need an ITIN if you receive taxable scholarship or fellowship income without work authorization, need to claim treaty benefits, or have bank interest income. The IRS rejects ITIN applications from SSN-eligible individuals.
Can F-1 students get a Social Security Number instead?
Only with work authorization. F-1 students with on-campus employment, CPT, or OPT apply for an SSN at the Social Security Administration using their I-20, employment authorization, and passport. Processing takes 2-6 weeks. Without any work authorization, you cannot get an SSN and must apply for an ITIN instead.
Do F-1 students need to file a US tax return every year?
Yes. All F-1 visa holders in the US must file Form 8843 (Statement for Exempt Individuals) annually, even with zero income. If you earned wages, taxable scholarships, stipends, or interest, you must also file Form 1040-NR. An SSN or ITIN is required to complete Form 1040-NR.
How do tax treaties work for F-1 visa students?
The US has student-specific treaty provisions with many countries. Chinese students exclude $5,000 in wages under Article 20. Indian students exempt scholarship income under Article 21. South Korean students exempt research payments. Claim benefits on Form 1040-NR with Form 8833. Your ITIN or SSN goes on both forms.
Is scholarship income taxable for F-1 students?
Tuition and required fees covered by scholarship are tax-free under IRC 117(a). Room, board, travel, and living expense portions are taxable under IRC 117(c). Teaching and research assistantship payments are fully taxable as compensation. Universities withhold 14% on taxable amounts for students without an SSN.
Are F-1 students exempt from Social Security and Medicare taxes?
Yes, for the first 5 calendar years in the US. F-1 students are exempt from FICA taxes (6.2% Social Security + 1.45% Medicare) under IRC 3121(b)(19) while classified as non-resident aliens. If your employer withholds FICA in error, file Form 843 and Form 8316 for a refund.
What happens to my ITIN when I get OPT?
OPT qualifies you for an SSN. Apply at the Social Security Administration with your I-20 and EAD card. Contact the IRS to consolidate your ITIN and SSN records. Do not use both numbers. FICA exemption continues during OPT while you remain in your first 5 calendar years as a non-resident alien.
How long does it take for an F-1 student to get an ITIN?
The IRS processes applications in 6 to 11 weeks by mail. Apply early in the year to receive your ITIN before the April 15 filing deadline. itin.so offers standard ($197, 7-10 business day preparation) and express ($297, 2-3 business day preparation) service with CAA document verification.
Can F-1 students claim state tax benefits with an ITIN?
Most states require F-1 students to file a state income tax return if they earned income in that state. Rules vary by state. Some states like California and New York require separate state returns. States like Texas, Florida, and Washington have no state income tax. File state returns using your ITIN or SSN.
What is Form 8843 and do all F-1 students need to file it?
Form 8843 is a Statement for Exempt Individuals that F-1 and J-1 visa holders must file annually. It establishes your exempt status under the substantial presence test. You must file it even with zero income. It does not require an ITIN, but if you also file Form 1040-NR, you need an ITIN or SSN for that form.

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