W-2, 1099 & dual-status

US Tax —
Estimator

Calculate your federal + state taxes, see your effective rate, and estimate your refund.

Annual salary
$
Tax tips for immigrants
W-4 form mattersFill out a W-4 when you start a job. More allowances = less withheld = bigger paycheck, but you may owe in April.
ITIN vs SSNNo SSN yet? File taxes with an ITIN (Form W-7). F/J students with no income still file Form 8843 every year.
Tax deadlines1040/1040-NR: April 15. FBAR (FinCEN 114): April 15, auto-extends to October 15 — no action needed to get the extension.
Check treaty benefitsMany countries have treaties that exempt student income from US tax. See the "Treaty Benefits" tab — could save you thousands.
401(k) lowers taxable incomePre-tax 401(k) contributions reduce your taxable income dollar-for-dollar. Always capture the employer match — it's free money.
Your take-home pay
Monthly take-home
$—
$— / year
Gross salary$—
Federal income tax$—
State income tax$—
Social Security (6.2%)$—
Medicare (1.45%)$—
Total taxes$—
Effective tax rate—
Marginal rate (federal)—
Federal bracket breakdown
Which forms do you need?

Select your visa/tax status above to see exactly which forms you need to file.

FBAR / Foreign Account Checker

FinCEN 114 (FBAR) is required if your foreign bank or financial accounts had a combined value over $10,000 at any single point during the year — even for one day.

Key Tax Deadlines — Tax Year 2026
Jan 15
Q4 Estimated Tax Payment (Form 1040-ES)If you have non-wage income (freelance, rental, investments). Pay quarterly to avoid underpayment penalty.
Apr 15
1040 / 1040-NR Filing Deadline + FBARMain deadline. File Form 4868 for a 6-month extension (pushes to Oct 15). FBAR auto-extends to Oct 15 — no request needed.
Jun 16
Non-resident special deadlineIf you received only fixed/determinable US-source income with no US withholding (dividends, royalties), your deadline is June 15.
Oct 15
Extended filing + FBAR final deadlineIf you filed Form 4868. FBAR (FinCEN 114) also due by this date with automatic extension — no action required to get it.
Dec 31
Substantial Presence Test — Count DayTrack days in the US this calendar year. The SPT counts current year days + ⅓ of prior year + ⅙ of year before that. Reach 183 → resident alien.
Tax Treaty Benefits by Country

The US has tax treaties with ~70 countries. Many exempt student and scholar income from US tax entirely. Select your home country:

How to claim treaty benefits
1️⃣
File Form 8833 (Treaty Position Disclosure)Required when claiming any treaty benefit on your tax return. Attach to 1040-NR and describe which article applies to you.
2️⃣
Notify your employer (Form W-8BEN)Submit Form W-8BEN to your employer certifying you're a foreign person claiming treaty benefits — they reduce withholding accordingly.
3️⃣
Keep proof of home-country residenceA certificate of residence from your home country's tax authority may be required. Keep visa, passport, and arrival date records.
$1,000 penalty for missing Form 8833Failure to file Form 8833 when required — even if you correctly owe $0 — can result in a $1,000 per-return penalty. Always disclose.
Disclaimer: Treaty information on this page is for general educational guidance only. Treaty interpretation is complex and fact-specific. Consult a CPA or tax attorney with international experience for your specific situation.
Substantial Presence Test (SPT)

The SPT determines whether you're a Resident Alien (file 1040) or Non-Resident Alien (file 1040-NR) for US tax purposes. Count only days when you were physically present in the US. Exclude days you were in F-1/J-1 exempt status.

SPT Formula
Current year days× 1 (full weight)
Prior year days× ⅓
Two years ago days× ⅙
Pass threshold≥ 183 weighted days
Exempt days (do NOT count): Days in F-1 status during first 5 calendar years · J-1 student/scholar during first 2 calendar years · Days with a medical condition that prevented you from leaving · Days you commuted from Canada/Mexico · Days as crew member of foreign vessel
Resident vs. Non-Resident Alien
Resident Alien → filesForm 1040
Standard deduction $16,100 (single 2026)
Income reportedWorldwide income
Non-Resident Alien → filesForm 1040-NR
Standard deduction Not available
Income reportedUS-source only