I'm a nonresident for tax purposes on OPT after graduation,…

Summary

You can cross this worry off your list. You did the right thing by checking the tax rules first. Working as a contractor is a standard path on OPT, and the IRS provides specific forms for nonresidents to handle this smoothly.

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You do not have to open an LLC

You can work as an independent contractor under a category called "work for hire." This means you perform services based on a contract rather than an employment relationship.

To qualify, the freelance work must be directly related to your major field of study. You must also work a total of at least 20 hours per week.

Note on STEM OPT: This path only works for your standard 12-month OPT. If you later apply for a 24-month STEM OPT extension, you cannot use labor for hire or sole proprietorships. STEM OPT requires a strict employer-employee relationship.

Use Form W-8BEN for your clients

You are correct that Form W-9 is for residents. It is used only by U.S. citizens, green card holders, and people who pass the Substantial Presence Test.

Because you are a nonresident for tax purposes, you must complete Form W-8BEN instead.

When a client asks for a W-9 to set you up as a contractor, give them the W-8BEN. This form proves to the payer that you are not a U.S. tax resident and that you fall under nonresident tax rules.

Next steps

Follow these steps to keep your visa status safe and your taxes correct.

Wait for your EAD card

You cannot begin any work until you actually have your card in hand and the start date printed on it has arrived.

Secure contracts and provide Form W-8BEN

When you take on freelance work, give your clients Form W-8BEN to certify your nonresident tax status. Keep records of your contracting relationship, including the duration of your contract period and the name and address of the client.

Report the work to your DSO

You must report your employment information to your within 10 days of starting the work.

File Form 1040-NR at tax time

When tax season arrives, you will file Form 1040-NR to report your independent contractor earnings as .

Others who faced this

You are not the first to go through this. Here is how it went for others who asked the same thing.

1099 NEC Non Resident Alien tax information

u/Perfect-Ad-7893r/USExpatTaxesJan 24, 2026

Before leaving the United States last year, I was working as a project based freelancer as non resident alien on OPT for a company and received my paycheck while I was there. Now, they have sent me a 1099NEC form. ( previously they send me w9 and i submitted that wrong on my part bcs i had no idea which is correct form to fill w9 or w8ben) I have a question: do I need to submit this form to the IRS and file my taxes for 2025 from this form? Or should I request another form? Alternatively, should I not bother with this and leave it be? Since I am no longer in the United States, but I have ac

3 View on Reddit

Previous Non Resident Alien Taxation (1099 NEC)

u/Perfect-Ad-7893r/taxJan 24, 2026

Before leaving the United States last year, I was working as a project based freelancer on OPT for a company and received my paycheck while I was there. As an US Non resident alien, on OPT. Now, they have sent me a 1099NEC form. ( previously they sent me w9 and i submitted that wrong on my part bcs i had no idea which is correct form to fill w9 or w8ben) I have a question: do I need to submit this form to the IRS and file my taxes for 2025 from this form? Or should I request another form? Alternatively, should I not bother with this and leave it be? Since I am no longer in the United States

2 View on Reddit

On F1-OPT, <5 calendar years in the US, seeking advice on whether to upload form W9 or form W8BEN

u/GhostOfWaterr/taxJun 24, 2026

Form W-8BEN is proper. https://www.fidelity.com/bin-public/060_www_fidelity_com/documents/Reasonable-Explanation-Checklist.pdf You should use this form, and select "A student at a U.S. educational institution and hold the appropriate visa." For this purpose, a student on OPT is not really treated any differently from a student enrolled in classes. They are still F-1 students for tax and immigration purposes.

2 View on Reddit

Legal sources

These are the exact rules that govern your freelance work and tax forms.

IRS — Taxation of Nonresident Aliens

You will report your independent contractor earnings as Effectively Connected Income on Form 1040-NR.

IRS — Taxation of Nonresident Aliens

Effectively Connected Income should be reported on page one of Form 1040-NR, U.S. Nonresident Alien Income Tax Return .

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SettleKit is not a law firm and this is general information, not legal advice. Confirm your specific situation with a licensed immigration attorney.