Filing a US Nonresident Tax Return as a Canadian Student
By Muntasir • Published Aug 20, 2026 • Updated Sep 20, 2026 • Money & Budgeting, Canadians Studying Abroad
Most Canadian F-1 and J-1 students file a US nonresident tax return, Form 1040-NR, if they had any US source income in the year, plus Form 8843 every year regardless of income. For the 2025 tax year the deadline is April 15, 2026 if you had wages with US withholding, or June 15, 2026 if you did not.
📋 First 5 calendar years on F-1 or J-1 student status, you file as a nonresident alien, not a resident
File Form 1040-NR only if you had US source income (wages, taxable scholarship, etc.)
File Form 8843 every year, even with zero US income
Gather your W-2 and any 1042-S before you start
Use nonresident-specific tax software, not a regular resident tax product
Do you need to file a US tax return
If you earned any US source income in the tax year, filing a US return is required. That includes wages from on-campus work, Curricular Practical Training (CPT) or Optional Practical Training (OPT), and the taxable portion of a scholarship or fellowship that covers something beyond tuition and required fees. If you had zero US income, you skip Form 1040-NR but still file Form 8843 on its own.
Confirm you are a nonresident alien for tax purposes
Most Canadian students on F-1 or J-1 status are nonresident aliens for their first 5 calendar years in the US, counting any part of a year as a full year. During that window you are an exempt individual for the substantial presence test, which is what keeps you filing as a nonresident instead of a resident. This status determines which form you file: nonresidents use Form 1040-NR, never the regular Form 1040.
Work out what counts as US source income
Wages reported on a W-2 from on-campus employment, CPT, or OPT
Bank interest is generally not taxable to a nonresident alien student, but confirm with your specific account type
Deadlines for the 2025 tax year
Per the IRS instructions for Form 1040-NR , if you received wages subject to US income tax withholding, file by April 15, 2026. If you had no wages subject to withholding, the deadline moves to June 15, 2026. An extension to October 15, 2026 is available using Form 4868, filed before the original deadline. An extension gives you more time to file the paperwork, not more time to pay any tax owed, so estimate what you owe and pay it by the original deadline even if you plan to file later.
Step by step
Confirm your nonresident status for the year (F-1 or J-1 student within the first 5 calendar years).
Collect your documents: W-2 for wages, 1042-S for scholarship or treaty-exempt income, and your I-20 or DS-2019.
Check whether the Canada-US tax treaty reduces or exempts any of your income before you calculate tax owed.
Complete Form 1040-NR along with Schedule OI, which reports your visa status and treaty claims.
File Form 8843 as well, even though it reports no income, since it documents your exempt individual days.
Mail your return to the address in the Form 1040-NR instructions, or use nonresident-specific tax software if your school offers access to one.
Keep a copy of everything you filed. You need the US tax paid figure later for your Canadian foreign tax credit claim.
Common mistakes to avoid
Regular consumer tax software built for US residents applies the wrong rules to a nonresident return, including credits you are not eligible for. Use a product built for nonresident aliens, or file by hand using the official instructions. Many universities give international students access to nonresident filing software at no cost through their international student office, so check there first.
A second common mistake is skipping Form 8843 in a year with no US income, on the assumption that nothing needs to be filed. Form 8843 is required in that situation specifically because there is no income tax return to attach it to otherwise.
F-1 and J-1 status use the same forms
The nonresident filing rules described here apply the same way whether you hold F-1 or J-1 status. Both are treated as exempt individuals for the substantial presence test during the applicable window, and both use Form 1040-NR plus Form 8843. The difference between the two visa categories matters for immigration purposes, not for which tax form you file.
State tax returns are separate
Form 1040-NR covers federal tax only. Most US states with an income tax require their own nonresident return in addition to the federal one, with their own forms, deadlines, and rules. Check the tax agency for the state where your school is located, since state treatment of nonresident students does not automatically follow the federal treaty position or filing status.
Getting a Social Security Number or ITIN
If you take on-campus employment, apply for a Social Security Number through your employer and your school's international student office once you have a job offer. If you have no US income and only need to file Form 8843, you generally do not need either number, and you can leave that field on the form blank.
Save your documents for your Canadian filing too
Your W-2, 1042-S, and completed Form 1040-NR do double duty. Most Canadian students studying in the US remain Canadian tax residents and must report the same income to the CRA, claiming a foreign tax credit for the US tax already paid. Keep copies of everything from your US filing before you move on to your Canadian return.