Everything you need to know about Form 8843

What is Form 8843?

Form 8843 is the Statement for Exempt Individuals and Individuals with a Medical Condition — an information statement filed with the IRS to exclude certain days of U.S. presence from the substantial presence test. This matters because the substantial presence test is how the IRS decides whether you're a resident alien (taxed on worldwide income) or a nonresident alien (taxed only on U.S.-source income). Form 8843 documents that you qualify as an "exempt individual" for one of the recognized categories.

Who must file Form 8843?

You must file Form 8843 if you were in the United States during the tax year and qualify as an exempt individual under one of these categories: a student on an F, J, M, or Q visa (and their immediate family members on dependent visas); a teacher, trainee, or researcher on a J or Q visa; a professional athlete temporarily in the U.S. for a charitable sports event; or an individual who couldn't leave the U.S. as planned because of a medical condition. Even with zero U.S. income, eligible visa holders should file Form 8843 to preserve their nonresident status.

What you'll need to complete it?

Have your passport and visa information, dates of entry and exit from the U.S. for the tax year and prior years, the name and address of the academic institution, host organization, or sports event, the type of visa under which you entered, and details on any medical condition if you're claiming that exception. If you're filing on behalf of dependent family members, each must complete a separate Form 8843.

When and how to file?

If you have U.S. income and are filing Form 1040-NR, attach Form 8843 to the return — due April 15 if you had wage withholding, or June 15 if not. If you have no U.S. income and you're filing Form 8843 alone, mail it by June 15 to the Department of the Treasury, Internal Revenue Service Center, Austin, Texas 73301-0215. Form 8843 is generally not e-filed when filed alone; submit it on paper. Failure to file may result in your days of presence counting toward the substantial presence test, potentially changing your tax status.