NRA Wages Tax Calculator
Compare tax outcomes for Nonresident Aliens based on treaty benefits, special rules for India, and standard rates.
Non-Treaty NRA
Ordinary graduated rates on every dollar of wages, with no standard deduction (Pub 519).
India Student
Eligible for Standard Deduction (Article 21(2)).
china Treaty
Exemption Limit: $5,000Article 20(c)
* Estimates use 2026 IRS single-filer tax rates. Nonresident aliens get no standard deduction, except students and business apprentices from India (Article 21(2)), who use the single standard deduction ($16,100). Treaty exemptions are annual and assume the person meets the treaty's conditions (nonresident status, time-in-U.S. limit, eligible payer). Nonresident aliens on F-1, J-1, M-1 or Q visas are generally exempt from Social Security and Medicare (FICA) on work that carries out the purpose of the visa (IRC 3121(b)(19)) until they become resident aliens for tax purposes, so FICA is not included. State taxes are not included.