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

Filing Requirements

What to File

Nonresident Aliens (continued)

Case Study

Mary is a freshman at the university from a country with no tax treaty. She is in the U.S. in F-1 immigration status. In 2026, Mary had wages of $5,230 from her job on campus. Her wage statement shows that $200 was withheld for federal income tax. Does Mary need to file a 2026 tax return?

Mary