Nigerian F-1 Students: Treaty Questions and U.S. Filing Rules
The current IRS income-tax-treaty list does not include Nigeria. See how to review Form 1040-NR and Form 8843 instead.
Nigerian F-1 students often look for a U.S.–Nigeria student tax treaty benefit. As of October 2026, Nigeria is absent from the IRS list of U.S. income tax treaties in force. That rules out a special student treaty article for Nigerian treaty residence, but it does not replace the usual analysis of tax residency and taxable income.
Avoid a nonexistent treaty claim
The IRS says ordinary U.S. tax rules apply when there is no treaty covering an income item. Do not enter a made-up treaty article on Schedule OI or assume that a scholarship is exempt simply because it is paid by a school. Qualified tuition support and taxable living stipends have separate statutory rules.
If you were a resident of another treaty country before coming to the United States, treaty residence can require a different inquiry. Get individualized review for multi-country facts.
Review Form 8843 and the right return
An eligible F-1 student may exclude days for the substantial presence test and file Form 8843. If a nonresident has taxable U.S. income or needs a withholding refund, Form 1040-NR may be required. Check prior F/J/M/Q years rather than assuming five years began with the current degree.
Collect W-2 wages, 1042-S scholarship payments, and any relevant 1099 documents. Tax withheld during the year is not necessarily your final tax.
Keep federal and state questions separate
Your federal nonresident treatment does not automatically decide a state return. Review where you worked, where you lived, and any state withholding shown on W-2.
What to do next
Check the current treaty list, then follow the standard F-1 filing path if no other treaty country applies.
Related guides
Topics: Nigeria, F-1 visa, Tax treaty, Form 1040-NR
Official sources
General educational information. Tax rules depend on your facts and the tax year; check current IRS instructions before filing.