F-1 OPT · New York · Tax year 2026
F-1 OPT take-home pay in New York, salary
$225,689 / year
That's $18,807/month or $8,680/biweekly, after federal income tax, FICA, and state income tax (35.52% effective tax rate).
Annual
$225,689
Monthly
$18,807
Bi-weekly (×26)
$8,680
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 | $350,000 | 100.00% | Input · |
| Federal income tax | −$85,634 | 24.47% | IRS Rev. Proc. 2025-32 |
| Social Security (6.2%, capped) | −$11,439 | 3.27% | SSA 2026 wage base |
| Medicare (1.45%) | −$5,075 | 1.45% | IRS Pub 15 |
| Additional Medicare (0.9% above threshold) | −$1,350 | 0.39% | IRC §3101(b)(2) |
| State income tax | −$20,812 | 5.95% | State Department of Revenue |
| Take-home pay | $225,689 | 64.48% |
Effective tax rate 35.52% · Marginal federal 35.00% · Marginal state 6.85% · 2 line items hidden ($0 at this scenario)
Show the math
- Gross salary: $350,000 .
- Federal taxable income: $333,900 (after standard deduction of $16,100).
- Federal income tax: $85,634 —
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 ($11,439); Medicare 1.45% on all wages ($5,075) ; Additional Medicare 0.9% on wages above filing-status threshold ($1,350).
- State tax: $20,812 (income tax $20,812 + SDI/local $0).
- Total tax: $124,311 = 35.52% of gross.
- Take-home: $350,000 − $124,311 = $225,689.
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).
Some cities and counties levy a local income tax on top of state tax. Leave blank if none apply.
$
$
Annual take-home
$237,918
$19,827 / month · $9,151 bi-weekly
- Federal income tax
- $91,269
- FICA (exempt)
- $0
- State income tax
- $20,812
- Total tax
- $112,082
Effective rate 32.02% · Marginal federal 35.00% · Marginal state 6.85%
This calculator runs entirely in your browser. No salary or personal data is sent to a server.
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 $350,000 in New York?
A F-1 OPT holder (after nra period (resident)) grossing $350,000 in New York takes home approximately $225,689 per year, or about $18,807/month. Total federal + state + payroll tax burden: $124,311 (35.52% 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 New York?
New York uses a progressive bracket system. On $350,000 you owe $20,812 in state income tax.
How much would I save by moving to a no-state-tax state at this salary?
On $350,000, the same scenario in Texas (no state income tax) would net approximately $258,731 — about $33,041/year more than New York. 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 $8,225 at your 35.00% marginal federal bracket, plus $1,610 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. New York adds a flat 11.7% supplemental rate. 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 if I live in New York City?
NYC residents pay an additional local income tax of roughly 3.0%–3.876% on top of New York State tax. On $350,000, expect approximately $13,650 in NYC tax. Yonkers residents pay a 16.675% surcharge on top of state tax (≈0.5–1.5% effective). Use the dropdown in the calculator above to switch to the NYC scenario.
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: New York 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.
- New York Department of Revenue (opens in new tab) — State income tax rates and brackets.