Visa guides
US tax guides by visa
Each guide covers FICA exemption rules, residency under the substantial presence test, treaty benefits, the standard deduction, and the filing-status options available to that visa. Pick your visa to read the full guide.
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H-1B tax guide
Resident defaultH-1B Specialty Occupation
Full FICA Standard deductionH-1B holders are generally tax residents under the substantial presence test (typically by their second calendar year, sometimes within the first). They are subject to full FICA (Social Security + Medicare) and can claim the standard deduction once classified as resident aliens for tax purposes.
Read H-1B guide → -
F-1 OPT tax guide
NRA defaultF-1 Student on Optional Practical Training
FICA-exempt (5 yrs) No std deduction (NRA)F-1 students are generally NRAs (nonresident aliens) for the first 5 calendar years in the US and are exempt from Social Security and Medicare on wages earned for services allowed by their visa. Under the US-India income tax treaty (Article 21), Indian students may claim the US standard deduction. NRAs cannot file jointly.
Read F-1 OPT guide → -
O-1 tax guide
Resident defaultO-1 Individuals with Extraordinary Ability
Full FICA Standard deductionO-1 holders are typically resident aliens for tax purposes once they meet the substantial presence test. Subject to full FICA.
Read O-1 guide → -
TN tax guide
Resident defaultTN NAFTA/USMCA Professional
Full FICA Standard deductionTN status holders (Canadian and Mexican professionals) are subject to full FICA and are typically tax residents under substantial presence.
Read TN guide → -
L-1 tax guide
Resident defaultL-1 Intracompany Transferee
Full FICA Standard deductionL-1A (managers/executives) and L-1B (specialized knowledge) intracompany transferees are subject to full FICA and standard US-resident taxation once the substantial presence test is met. Split-payroll arrangements with the foreign parent do not exempt US-source wages from US tax.
Read L-1 guide → -
J-1 Research Scholar tax guide
NRA defaultJ-1 Research Scholar / Professor
FICA-exempt (2 yrs) No std deduction (NRA)J-1 research scholars and professors are generally NRAs and FICA-exempt for the first 2 calendar years.
Read J-1 Research Scholar guide →
Looking for take-home numbers instead? Use the calculator on the homepage or browse H-1B in California, Texas, or New York.