F-1 Student
You are a Canadian studying in the US on an F-1 visa. For your first five calendar years you are an "exempt individual" under the SPT, meaning you file as a nonresident alien even while living in the US full-time.
US Status
Nonresident alien (exempt individual for first 5 calendar years, then resident alien via SPT)
Canada Status
Resident or non-resident depending on whether Canadian ties are maintained
Typical Forms Required
- Form 1040-NR (US Nonresident Alien Income Tax Return)
- Form 8843 (Statement for Exempt Individuals)
- Form 1040 (after 5th calendar year when SPT applies)
- T1 General (Canadian return if still a Canadian resident)
- FinCEN 114 / FBAR (after becoming a US tax resident)
Key Risks
Not filing Form 8843 to claim exempt individual status during the first five years
Misunderstanding when the 5-year exemption ends and US resident filing begins
Failing to report OPT or CPT income on Form 1040-NR
Not claiming the Canada-US Treaty Article XX scholarship exemption when eligible
Step-by-Step Filing Guide
- 1
File Form 8843 each year to document your exempt individual status (required even with no income).
- 2
Report any US-source income (scholarships above tuition, OPT/CPT wages) on Form 1040-NR.
- 3
Claim treaty benefits under Article XX for scholarship and fellowship income if applicable.
- 4
After your 5th calendar year in the US, you become subject to the SPT and must file Form 1040 as a resident.
- 5
File a Canadian T1 return if you maintain Canadian residency ties or have Canadian income.
- 6
Once you become a US tax resident (after year 5), begin filing FBAR for Canadian accounts over $10,000.
Frequently Asked Questions
Do F-1 students pay US taxes?
Yes, on US-source income. During your exempt years you file Form 1040-NR. Scholarships applied to tuition are generally tax-free, but amounts for living expenses are taxable. OPT and CPT wages are fully taxable.
What is the 5-year exemption for F-1 students?
F-1 students are "exempt individuals" for SPT purposes during their first 5 calendar years in the US. This means you do not count days toward the SPT and remain a nonresident alien for tax purposes, even if present all year.
Do I owe FICA taxes (Social Security and Medicare) as an F-1 student?
No. F-1 students are exempt from FICA taxes during their exempt period (first 5 calendar years). If your employer withholds FICA in error, you can request a refund from your employer or file Form 843 with the IRS.
What happens after my 5 exempt years end?
Starting in your 6th calendar year, you are subject to the SPT. If you meet the 183-day threshold, you become a US tax resident and must file Form 1040 reporting worldwide income, plus FBAR and FATCA for foreign accounts.
Related Guides
TN Visa Professional
You work in the US under a TN visa issued through the USMCA (formerly NAFTA) agreement. As a US tax resident you must report worldwide income to the IRS while managing Canadian departure or deemed-residency obligations.
H-1B Specialty Worker
You hold an H-1B specialty occupation visa. Like TN holders you become a US tax resident upon passing the SPT, but your path often leads toward green card sponsorship, adding complexity around dual-status years.
Green Card Holder
As a US permanent resident you are taxed on worldwide income regardless of where you live. Green card holders face elevated compliance requirements and potential exit tax exposure if they relinquish their status.
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