F-1 OPT · Maryland · Tax year 2026
F-1 OPT take-home pay in Maryland, salary
$60,510 / year
That's $5,043/month or $2,327/biweekly, after federal income tax, FICA, and state income tax (24.36% effective tax rate).
Annual
$60,510
Monthly
$5,043
Bi-weekly (×26)
$2,327
Calculation notes
- MD state data is not yet verified against the official Department of Revenue source for tax year 2026. See /verification/.
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 | $80,000 | 100.00% | Input · |
| Federal income tax | −$8,770 | 10.96% | IRS Rev. Proc. 2025-32 |
| Social Security (6.2%, capped) | −$4,960 | 6.20% | SSA 2026 wage base |
| Medicare (1.45%) | −$1,160 | 1.45% | IRS Pub 15 |
| State income tax | −$4,600 | 5.75% | State Department of Revenue |
| Take-home pay | $60,510 | 75.64% |
Effective tax rate 24.36% · Marginal federal 22.00% · Marginal state 5.75% · 3 line items hidden ($0 at this scenario)
Show the math
- Gross salary: $80,000 .
- Federal taxable income: $63,900 (after standard deduction of $16,100).
- Federal income tax: $8,770 —
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 ($4,960); Medicare 1.45% on all wages ($1,160) .
- State tax: $4,600 (income tax $4,600 + SDI/local $0).
- Total tax: $19,490 = 24.36% of gross.
- Take-home: $80,000 − $19,490 = $60,510.
Assumptions used in this calculation (1)
- Federal standard deduction applied: $16,100 (SINGLE, tax year 2026).
Try your own numbers
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Used for treaty lookup (e.g. India F-1 standard deduction).
Some cities and counties levy a local income tax on top of state tax. Leave blank if none apply.
$
$
Annual take-home
$63,088
$5,257 / month · $2,426 bi-weekly
- Federal income tax
- $12,312
- FICA (exempt)
- $0
- State income tax
- $4,600
- Total tax
- $16,912
Effective rate 21.14% · Marginal federal 22.00% · Marginal state 5.75%
Notes
- MD state data is not yet verified against the official Department of Revenue source for tax year 2026. See /verification/.
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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 $80,000 in Maryland?
A F-1 OPT holder (after nra period (resident)) grossing $80,000 in Maryland takes home approximately $60,510 per year, or about $5,043/month. Total federal + state + payroll tax burden: $19,490 (24.36% 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 Maryland?
Maryland levies a flat 5.75% state income tax. On $80,000 that comes to $4,600.
How much would I save by moving to a no-state-tax state at this salary?
On $80,000, the same scenario in Texas (no state income tax) would net approximately $67,688 — about $7,178/year more than Maryland. Florida, Washington, Nevada, South Dakota, Wyoming, Alaska, Tennessee, and New Hampshire give the same result. Cost-of-living adjustments not included.
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 $1,351 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. Maryland 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: Maryland Department of Revenue. 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.
- Maryland Department of Revenue (opens in new tab) — State income tax rates and brackets.