A finished return, from two documents

What it found for them

• Federal refund

  $240

  Form 1040-NR, tax year 2025. More was withheld from you than the tax you owe.

• Income your tax treaty keeps untaxed

  $10,000

  Applied for you under Article 21(1) of your country's tax treaty with the US.

• Social Security and Medicare tax to claim back

  $1,413

  Withheld from your pay though you were exempt. Ask your employer first; otherwise claim it with Form 843 and Form 8316, mailed separately from your return.

• Your return is due

  April 15, 2026

  Form 8843 goes in the same envelope.

How it got there, step by step

1. Read your 2 documents

   AI read

   • Form W-2 from Example State University: wages $18,475, federal tax withheld $1,979, Social Security tax $1,145, Medicare tax $268
   • Form 1042-S from Example State University: scholarship $8,000

2. Worked out your residency

   Tax rules

   As an F-1 student you are an "exempt individual" for your first 5 calendar years (this is year 3). Your US days don't count toward the substantial presence test, so you are a nonresident and file Form 1040-NR.

3. Applied your tax treaty: $10,000 not taxed

   Tax rules

   • South Korea treaty Article 21(1): $8,000 of scholarship/fellowship income is exempt from US tax.
   • South Korea treaty Article 21(1): up to $2,000 of wages is exempt; we applied $2,000.

4. Worked out your refund: $240

   Tax rules

   On Form 1040-NR: taxable income $16,475, tax $1,739, already withheld $1,979.

   • Wages (W-2 box 1): $18,475
   • Less: treaty-exempt wages (Art. 21(1)): -$2,000
   • Scholarship / fellowship (1042-S): $8,000
   • Less: treaty-exempt scholarship (Art. 21(1)): -$8,000
   • Effectively connected income: $16,475
   • Taxable income: $16,475
   • Tax (graduated): $1,739
   • Total tax: $1,739
   • Federal tax withheld: $1,979
   • Refund: $240

5. Found $1,413 of Social Security and Medicare tax you don't owe

   Tax rules

   Your employer withheld $1,413 of Social Security and Medicare tax. As a nonresident student on an F/J/M/Q visa you are exempt from these taxes under IRC section 3121(b)(19), so this is refundable. Ask your employer first; if they won't refund it, claim it with Form 843 and Form 8316, mailed separately from your return.

6. Picked your 4 forms

   Tax rules

   • Form 1040-NR: You had US income and are a nonresident for tax purposes.
   • Schedule OI (Form 1040-NR): Required with every Form 1040-NR — it discloses your visa, travel and treaty claims.
   • Form 8843: Required for every F/J exempt individual; filed with your return.
   • Form 843 + Form 8316: Your employer withheld $1,413 of Social Security and Medicare tax you were exempt from. Claim it back. (mailed separately)

7. Check these before you rely on it

   • You have no SSN or ITIN. Form 8843 can still be filed without one — leave the field blank and do not invent a number.
   • Filing status assumed: single nonresident alien.
   • Computed for tax year 2025 using single-filer graduated rates.
   • No standard deduction (nonresident aliens generally cannot claim it).
   • Interest paid by a US bank on a deposit account is not taxable to a nonresident (IRC section 871(i)), so we excluded it. If your interest is from a non-bank US source, tell us and we will tax it on Schedule NEC.
   • South Korea treaty Article 21(1): $8,000 of scholarship/fellowship income is exempt from US tax.
   • South Korea treaty Article 21(1): up to $2,000 of wages is exempt; we applied $2,000.