Before Your W-2 Arrives: Check an F-1 Student Paystub
Learn which paystub lines F-1 students should review for federal income tax, state withholding, and possible FICA errors.
Your last paystub of the year can reveal a tax problem before the W-2 arrives. It will not replace the W-2 on a tax return, but it can help you spot an incorrect address, missing wages, or unexpected Social Security and Medicare withholding while payroll can still investigate.
Separate pay from withholding
Gross pay, taxable wages, and take-home pay are different amounts. Review year-to-date wages and federal income tax withheld. Then locate state income tax withholding and any local tax. If you worked in two states, check whether payroll allocated wages and withholding to the correct states.
A tax treaty can affect payroll treatment, but do not assume that a zero federal withholding line makes wages tax free. Reconcile any treaty-related Form 1042-S with the W-2 after year-end.
Inspect the FICA lines
Social Security and Medicare tax are commonly labeled separately from federal income tax. Authorized work by certain nonresident F-1 students can qualify for an exemption, while resident aliens for tax purposes generally cannot use that visa-based exception. Check your residency and work authorization before asking for a correction.
If FICA appears to have been withheld in error, ask payroll first. Keep the paystub, W-2, and employer correspondence in case the IRS refund process becomes necessary.
Reconcile the year-end W-2
When the W-2 arrives, compare its wages and withholding with the final year-to-date paystub. Small differences can arise from payroll adjustments, so ask for an explanation rather than silently editing tax figures yourself. If a W-2 is wrong, request a corrected W-2 from the employer.
Use the corrected tax forms, your residency result, and any state records when preparing Form 1040-NR and related filings.
What to do next
A five-minute paystub review can give you time to resolve a payroll question before filing season.
Related guides
Topics: F-1 visa, Paystub, FICA, Form W-2
Official sources
General educational information. Tax rules depend on your facts and the tax year; check current IRS instructions before filing.