Do international students in the USA have to pay taxes?

Yes — international students in the USA are generally required to file a US tax return, even if they earned no income. Here is what you need to know:

Who must file:
- All F-1 students must file a US tax return for every year they are in the USA, even if they had no income (Form 8843 is the minimum)
- If you earned income (on-campus job, CPT, OPT), you must file Form 1040NR or 1040NR-EZ

Are F-1 students exempt from some taxes?:
- FICA (Social Security and Medicare) taxes: F-1 students on OPT/CPT or on-campus work are generally exempt from FICA for their first 5 calendar years in the USA as a non-resident alien. After that, FICA applies.
- Federal income tax: Applies to income earned above your standard deduction
- State income tax: Varies by state — some states (Texas, Florida, Washington) have no income tax

Tax treaties:
The USA has tax treaties with many countries that reduce or eliminate tax on certain income. India, China, and many others have treaties that may reduce your tax burden — check if your country has a treaty.

How to file:
- Use Sprintax or GLACIER Tax Prep — tax software designed specifically for non-resident alien students (TurboTax and H&R Block are for US residents and file incorrectly for F-1 students)
- Filing deadline: April 15 (same as US taxpayers)
- Form 8843: Everyone on F-1 must file this, even with no income

ITIN vs SSN:
- If you have an SSN, use it
- If you have no SSN and are not eligible (no work), apply for an ITIN (Form W-7) for tax filing purposes