Understanding Form 8843: Filing Requirements for Nonresident Aliens in the U.S.
📅 January 21, 2025 – ⏱ 5 minute read
🧾 Filing taxes in the U.S. as a nonresident? Here’s what you need to know
If you’re an international student, J-1 exchange visitor, or scholar in the U.S., you must file certain tax forms every year — even if you didn’t earn any income.
And one of those essential forms is Form 8843 – “Statement for Exempt Individuals and Individuals with a Medical Condition.”
So whether you’re on an F, J, M, or Q visa, this guide will walk you through what it is, who must file it, how to complete it, and where to send it. ✉️
📚 Table of Contents
1️⃣ What is Form 8843?
2️⃣ Who must file Form 8843?
3️⃣ How to fill out Form 8843 (step-by-step)
4️⃣ How and where to file Form 8843
5️⃣ Deadlines and penalties
6️⃣ Filing for past years
7️⃣ Can you file Form 8843 online?
8️⃣ Do you need an SSN or ITIN?
9️⃣ Do you have to file any other forms?
1) 🧮 What is Form 8843?
Form 8843 is not an income tax return.
Instead, it’s a statement required by the IRS for certain nonresident aliens to explain their presence in the United States.
It tells the IRS that you are exempt from counting certain days in the U.S. toward the Substantial Presence Test — meaning it helps you prove that you are still a nonresident for tax purposes.
2) 🌎 Who must file Form 8843?
All nonresident aliens who were present in the U.S. during the tax year under an F-1, J-1, F-2, or J-2 visa must file Form 8843.
✅ You must file it even if you earned no U.S. income.
✅ You must file it for each year you are in the U.S. under that visa.
In short:
If you were in the U.S. last year as a student, researcher, or trainee and you’re a nonresident for tax purposes, you must file Form 8843.
3) ✍️ How to fill out Form 8843
The form has several parts — but don’t worry, not all will apply to you.
🧾 Part 1 – General Information
Include:
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Your full name (as it appears on your passport)
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Your SSN or ITIN, if you have one (you can still file without one)
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Your visa type (F-1, J-1, etc.)
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Your current immigration status and, if changed, the date of approval
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The number of days you were present in the U.S. in the current and previous two years
👉 This helps determine whether you are still considered a nonresident alien under the Substantial Presence Test.
👩🏫 Part 2 – Teachers and Trainees
If you are a teacher or trainee (J-1), include:
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The name of your academic institution or sponsoring organization
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The type of program you participated in
🎓 Part 3 – Students
If you’re an F-1 student (or J-1 student/dependent):
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List your school or program name
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Answer the questions about your time in the U.S. and your intentions to stay
🏅 Part 4 – Professional Athletes
Most students and scholars can skip this section.
🏥 Part 5 – Individuals with a Medical Condition
This part applies only if you couldn’t leave the U.S. because of a medical issue.
4) 📬 How and where to file Form 8843
It depends on whether you had income during the year.
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💵 If you earned income → attach Form 8843 to your Form 1040-NR and mail it to the address listed in those filing instructions.
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🚫 If you had no income → mail Form 8843 by itself to:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
📦 Each person must file their own Form 8843 in a separate envelope — even dependents.
5) ⏰ What is the deadline to file?
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If you earned income → file by April 15, 2025 (same as the federal tax deadline).
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If you did not earn income and are filing only Form 8843 → file by June 15, 2025.
Filing late could affect your visa status or future immigration applications, so don’t delay! 🚀
6) 🕓 What happens if you don’t file?
Skipping Form 8843 can cause trouble later.
If you fail to file, the IRS may count your U.S. days toward the Substantial Presence Test, which could wrongly classify you as a resident for tax purposes — affecting your tax rate and visa standing.
It’s a simple form — don’t risk skipping it.
7) 🔁 Can you file for a previous year?
Yes!
If you missed filing Form 8843 in a prior year, you can still submit it.
Just:
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Complete one Form 8843 for each missed year
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Mail it to the same IRS address above
Better late than never! 💌
8) 💻 Can you file Form 8843 online?
Currently, you can’t e-file Form 8843.
You must print, sign, and mail it to the IRS.
The IRS is exploring digital options in the future, but for now, good old paper mail is the only way. 📮
9) 🆔 Do you need an SSN or ITIN to file?
Not necessarily.
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If you have one, include it.
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If you don’t, that’s okay — you can still file Form 8843.
The only exception:
If you’re listed as a dependent on someone else’s U.S. tax return, you must have an SSN or ITIN.
10) 📄 Do you have to file other tax forms too?
Yes — if you earned income in the U.S. (for example, from on-campus work, CPT/OPT employment, or a taxable scholarship).
In that case, you must file Form 1040-NR (your nonresident tax return) along with Form 8843.
If you didn’t earn any income, Form 8843 is the only document you need.
🎯 Bottom line
✅ Every F-1, J-1, F-2, and J-2 nonresident must file Form 8843 — even if you had no income.
✅ File it by April 15 (if working) or June 15 (if not).
✅ Mail it to the IRS in Austin, TX.
It’s quick, free, and keeps your U.S. immigration record clean and compliant. 🇺🇸✨