The IRS typically categorizes most F-1 students as nonresident aliens. As a nonresident alien, you will be required to complete Form 1040-NR, the federal tax return form, to report your federal income and taxes. Even if you do not earn any income during your stay in the United States, it is still necessary to file Form 8843 with the IRS before the April deadline. Depending on the state in which you reside, you may also have an obligation to file a state tax return.