Do F1 student needs to pay tax for "California State Tax" on "interest income" from "Saving Account" (Assuming the F1 Student is at his first 5 years in US)? From the Federal Tax, the F1 student for the first 5 years is NR status, as the result , he doesn't need to pay tax on interest income to federal. But how about for the California State Tax? Thanks And the F1 student home country does not have a tax treaty with United States.