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Filing your first US tax return · Form 1040NR.

Don't let TurboTax mess this up. F1 students file 1040NR (not 1040). Plus India-US treaty Article 21 — your $14,600 deduction.

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"My first US tax return as an F1 student in 1995, I filed Form 1040 — because that's what TurboTax told me to do. Got a refund. Felt great. Three years later the IRS audit letter arrived: 'Wrong form. You owe $2,400 plus penalty plus interest.' I should have filed 1040NR. The treaty Article 21 deduction was sitting there for me to claim — I missed it. Don't repeat my mistake. Sprintax exists exactly for this."

— Amish, founder · audited 1998

What you must file (every year, no exceptions)

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Form 8843
Required: every F1 student

"Statement for Exempt Individuals" — establishes that you're an F1 student and therefore exempt from the substantial presence test. Required even if you earned ZERO US income. Skipping this is the most common F1 tax mistake.

💡 Sprintax auto-generates Form 8843 from your basic info. Print, sign, mail by April 15.
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Form 1040NR
If you earned US income

"US Nonresident Alien Income Tax Return" — required if you had any US income (on-campus job, OPT internship, US-source scholarship taxed via W-2). NOT Form 1040 — that's for residents. The treaty Article 21 deduction goes here.

💡 Filing 1040 by mistake = IRS audit risk + missed Article 21 = $400-1,200 left on the table.
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Form 8833
Treaty claim

Required to formally claim the India-US tax treaty benefit (Article 21 — standard deduction normally unavailable to non-residents, but India + South Korea get it). Must be filed alongside 1040NR, separately from the form itself.

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FBAR (Form 114)
Maybe

Required if your aggregate non-US bank accounts exceeded $10K at any point. As an F1 in years 1-5 (non-resident alien), typically NOT required. Becomes required when you transition to US tax resident (year 6+, or after marriage to a US citizen).

The tool every Indian F1 student should use

Sprintax — international student tax filing

Built specifically for F1/J1/M1/Q1 visa holders. Auto-detects 1040NR vs 1040. Applies India-US treaty Article 21 automatically. Generates Form 8843. Most US universities offer Sprintax discount codes — ask your International Student Services office. Federal filing ~$50; State extra ~$40.

Use Sprintax ↗
Why Sprintax over TurboTax / H&R Block:
  1. Asks the right F-visa questions upfront — won't route you to the wrong form
  2. Automatically applies the India-US treaty Article 21 benefit (you'd miss this elsewhere)
  3. Generates Form 8843 even if you had zero income
  4. Ask your university — most institutions partner with Sprintax for discounted student rates

The India-US treaty Article 21 — your $14,600 deduction

Most non-resident aliens cannot claim the US standard deduction (~$14,600 for tax year 2024). But Indian students on F1 (and South Korean students) get a special carve-out via Article 21(2) of the India-US tax treaty.

How it works:

  • You're a non-resident alien (years 1–5 on F1)
  • You have US-source earned income (W-2 wages from on-campus job, OPT internship, etc.)
  • You file Form 1040NR + Form 8833 to claim the treaty benefit
  • You get to subtract $14,600 (2024 standard deduction) from your taxable income

What it saves: If you earned $20,000 from an OPT internship, your taxable income drops to $5,400. At 10-12% bracket = ~$540-650 tax instead of ~$2,000+. ~$1,400 saved per year.

Sprintax applies this automatically. Most TurboTax / H&R Block defaults will not.

Other tax tools (when Sprintax doesn't fit)

Filing deadline: April 15 every year (typically). If you only need to file Form 8843 (no income), it's still due April 15. If you owe taxes, pay by April 15 or face penalties; you can extend the filing date but not the payment date. File even a tax-zero Form 8843 — F1 students who skip get flagged for visa renewal issues years later.

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