Studying or Working in Texas? The State Income Tax Answer for F-1 Students

Texas does not levy an individual state income tax, so wages earned only in Texas do not create a Texas individual income tax return. That simple state answer should not be mistaken for no U.S. tax duties at all. Federal Form 8843 and Form 1040-NR can still matter.

What Texas does not require

Texas government materials identify individual income tax as a tax the state does not levy. There is no Texas personal income tax return comparable to a New York IT-203 or a California 540NR. If your only work and residence were in Texas, there is generally no Texas state income tax form to prepare for those wages.

Other taxes, such as sales or property tax, are separate matters and do not change the federal income tax filing analysis.

What federal filing can still require

An F-1 student who qualifies to exclude U.S. days for the substantial presence test generally files Form 8843. If a nonresident earned taxable U.S. wages, Form 1040-NR may be required. Review W-2 federal withholding, any 1042-S, and the tax year’s IRS instructions.

Social Security and Medicare tax is another federal payroll issue. Qualifying authorized nonresident F-1 work can be exempt; check pay statements if FICA was withheld.

Watch other states

Working remotely from another state or moving during the year may create an income tax filing requirement there. Texas’s lack of individual income tax does not cancel another state’s rules. Keep a record of where you physically performed services.

What to do next

Skip the nonexistent Texas individual income tax return, but complete the federal and any other-state analysis.

Related guides

• Federal and state filings
• Form 8843 basics

Topics: Texas, No state income tax, F-1 visa

Official sources

• Texas Comptroller tax overview
• IRS Form 1040-NR instructions
• IRS Form 8843 overview

General educational information. Tax rules depend on your facts and the tax year; check current IRS instructions before filing.