Your first tax return in the United States
Residency, the substantial presence test, Form 8843, treaty positions, and FICA refunds. For students and workers filing in the US for the first time.
Who this is for
You arrived on an F-1, J-1, H-1B, or L-1 visa and this is your first filing season.
You are not sure whether you count as a resident or a nonresident for tax purposes.
Social security and Medicare tax was withheld from your pay and you think it should not have been.
Your country has a tax treaty with the United States and you do not know whether it helps you.
If your situation is close to one of these but not quite the same, describe it and you will get a straight answer about whether it is a good fit.
What is included
- A residency determination under the substantial presence test, before anything is filed
- Form 1040-NR or Form 1040, whichever your residency status actually requires
- Form 8843 where you are an exempt individual, including where no other return is due
- Any treaty position that applies to you, claimed and disclosed correctly
- One state return, including a part year return for your first year
What it costs
Starting fees for this service, confirmed in writing before any work begins.
| Service | Forms | Fee |
|---|---|---|
| Nonresident returnNonresident filing, including treaty positions where they apply. | 1040-NR, 8843 | from $200 |
| Individual return, simpleWages, interest, and the standard deduction. One state included. | 1040 | from $150 |
| Additional state returnPer state, beyond the one included with the federal return. | Varies by state | from $75 |
See the full table for every service and for what changes a price.
What is not included
Stated plainly, because an unclear scope is what turns a fixed fee into an argument. Anything below can usually still be done, and is quoted separately before it starts.
- Recovering FICA that was withheld in error, which is a separate claim and quoted separately
- ITIN applications on Form W-7
- Foreign account reporting where it applies, which is quoted separately
- Immigration advice of any kind
Common questions
Am I a resident or a nonresident for tax purposes?
You are treated as a resident for tax purposes if you meet the substantial presence test: at least 31 days in the United States during the current year, and at least 183 days counting all of your days this year, a third of your days last year, and a sixth of your days the year before that. This is a tax test only and has nothing to do with your immigration status. Days you spend as an exempt individual do not count towards it at all, which is why students often remain nonresidents for several years.
What is Form 8843 and do I need to file it?
Form 8843 is the statement an exempt individual files to exclude days of presence from the substantial presence test. Students on an F or J visa are generally exempt individuals for their first five calendar years, and teachers and researchers for two of the previous six. You file it even if you earned nothing at all, and every family member on a dependent visa files their own.
When is Form 8843 due?
If you are also filing a Form 1040-NR, attach Form 8843 and file it by that return deadline. If you had no US income and no return is otherwise due, Form 8843 is filed on its own by June 15. Filing it late does not carry a penalty in itself, but failing to file it can mean your days count towards the substantial presence test, which may make you a resident for tax purposes when you did not intend to be.
Social security and Medicare tax was taken from my pay. Can I get it back?
Possibly. Nonresident students on F-1 and J-1 visas are generally exempt from social security and Medicare tax on employment authorised by their visa status, so if it was withheld it may have been withheld in error. Ask your employer for a refund first, because that is the faster route. If the employer will not or cannot refund it, the claim is made to the IRS on Form 843 with Form 8316. No outcome is guaranteed, and these claims take time.
Does a tax treaty between my country and the US help me?
It might, and it depends entirely on which country and which article. Many treaties exempt a limited amount of student or trainee income, or a category of scholarship, and some cover teaching and research. A treaty position has to be claimed on the return to have any effect, and in some cases disclosed separately on Form 8833. Bring your country and your visa type and it can be checked before anything is filed.
Start here
Describe your situation and you will have a fixed fee in writing within one business day. Do not send documents or identifying numbers until that fee is agreed.