Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Filing Requirements

What to File

Nonresident Aliens (continued)

Case Study

Jason is a sophomore at the local college. He has been in F-1 immigration status since he first arrived in the U.S. in 2024. In 2026, he had wages of $2,000 from his on-campus job. His wage statement shows that $200 of federal income tax was withheld. Does Jason need to file a 2026 tax return?

Jason