F-1 OPT · Alaska · Tax year 2026
F-1 OPT take-home pay in Alaska, salary
$93,250 / year
That's $7,771/month or $3,587/biweekly, after federal income tax, FICA, (22.29% effective tax rate).
Annual
$93,250
Monthly
$7,771
Bi-weekly (×26)
$3,587
After NRA period (resident). Once an F-1 OPT student passes 5 calendar years in the US (or J-1 scholars 2 years), the FICA exemption ends and they become resident aliens for tax purposes — fully subject to Social Security and Medicare, but eligible for the standard deduction.
Compare scenarios for this salary
How is the take-home calculated?
| Line item | Annual | % of gross | Source |
|---|---|---|---|
| Gross salary | $120,000 | 100.00% | Input · |
| Federal income tax | −$17,570 | 14.64% | IRS Rev. Proc. 2025-32 |
| Social Security (6.2%, capped) | −$7,440 | 6.20% | SSA 2026 wage base |
| Medicare (1.45%) | −$1,740 | 1.45% | IRS Pub 15 |
| Take-home pay | $93,250 | 77.71% |
Effective tax rate 22.29% · Marginal federal 22.00% · Marginal state 0.00% · 4 line items hidden ($0 at this scenario)
Show the math
- Gross salary: $120,000 .
- Federal taxable income: $103,900 (after standard deduction of $16,100).
- Federal income tax: $17,570 —
computed by stepping through the SINGLE progressive brackets:
- 10% on income up to $12,400
- 12% on income up to $50,400
- 22% on income up to $105,700
- 24% on income up to $201,775
- 32% on income up to $256,225
- 35% on income up to $640,600
- 37% on income above the previous cap
- FICA: Social Security 6.2% on wages up to $184,500 ($7,440); Medicare 1.45% on all wages ($1,740) .
- State tax: $0 (income tax $0 + SDI/local $0).
- Total tax: $26,750 = 22.29% of gross.
- Take-home: $120,000 − $26,750 = $93,250.
Assumptions used in this calculation (1)
- Federal standard deduction applied: $16,100 (SINGLE, tax year 2026).
Try your own numbers
$
Used for treaty lookup (e.g. India F-1 standard deduction).
$
$
Annual take-home
$98,602
$8,217 / month · $3,792 bi-weekly
- Federal income tax
- $21,398
- FICA (exempt)
- $0
- State income tax
- $0
- Total tax
- $21,398
Effective rate 17.83% · Marginal federal 24.00% · Marginal state 0.00%
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Other salary points
Frequently asked questions
Specific to this visa, state, and salary. Sourced to IRS, SSA, and state DOR.
How much does a F-1 OPT (after nra period (resident)) earn after tax on $120,000 in Alaska?
A F-1 OPT holder (after nra period (resident)) grossing $120,000 in Alaska takes home approximately $93,250 per year, or about $7,771/month. Total federal + state + payroll tax burden: $26,750 (22.29% effective rate).
Are F-1 OPT holders subject to FICA in this scenario?
Yes. Social Security 6.2% up to $184,500 (2026 wage base), Medicare 1.45% on all wages, plus 0.9% additional Medicare above the filing-status threshold.
Can the standard deduction be claimed in this scenario?
Yes — $16,100 federal standard deduction is applied (resident alien for tax purposes).
What state taxes apply in Alaska?
Alaska does not impose a state income tax on wages. Your $120,000 salary owes $0 in state income tax.
How much would maxing out a 401(k) save me at this income?
Contributing the 2026 IRS limit of $23,500 pre-tax to a 401(k) would reduce federal income tax by roughly $5,170 at your 22.00% marginal federal bracket, plus $0 in state tax. (Note: 401(k) contributions still count as FICA wages, so Social Security and Medicare are unchanged.)
How are bonuses and RSU vesting taxed for F-1 OPT holders?
Bonuses and RSUs are supplemental wages. Federal supplemental withholding is a flat 22% on amounts up to $1M, then 37% above. Alaska applies its standard income-tax rules. FICA still applies if the visa is not FICA-exempt. This is withholding, not the final tax — high earners often underwithhold and owe at filing time.
What changes when an F-1 OPT student passes 5 calendar years in the US?
Three things flip simultaneously: (1) the FICA exemption ends — Social Security (6.2%) and Medicare (1.45%) now apply; (2) the standard deduction becomes available (~$16,100 single 2026); (3) you can elect MFJ if married. The net effect is usually a higher tax bill — FICA is ~7.65% of gross, while the standard-deduction savings is only ~22.00% × $16,100 ≈ $3,542.
Where do these numbers come from?
Federal: IRS Rev. Proc. 2025-32 (2026 inflation adjustments). FICA: IRS Pub 15 + SSA 2026 COLA. State: Alaska has no income tax. NRA rules: IRS Pub 519. Full source list and verification status on the verification page.
Sources
- IRS Rev. Proc. 2025-32 (2026 inflation adjustments) (opens in new tab) — Federal tax brackets and standard deduction.
- IRS Pub 15 (Employer Tax Guide) (opens in new tab) — FICA withholding mechanics.
- IRS Pub 519 (US Tax Guide for Aliens) (opens in new tab) — NRA rules, substantial presence, treaty benefits.
- IRS Substantial Presence Test (opens in new tab)
- SSA 2026 COLA fact sheet (opens in new tab) — Social Security wage base.