Filing Form 8843 for 2023: Who Must File and How
Learn how certain non-resident aliens use Form 8843 to document time in the U.S., a key step in substantiating their tax status for the 2023 year.
Form 8843, “Statement for Exempt Individuals and Individuals with a Medical Condition,” is an informational statement filed with the Internal Revenue Service (IRS). Its purpose is to support a claim to be treated as a nonresident alien for tax purposes. Individuals temporarily in the U.S. use this form to explain why their days of physical presence should not be counted towards the Substantial Presence Test.
Who Must File Form 8843
The requirement to file Form 8843 is linked to the Substantial Presence Test, a calculation the IRS uses to determine an individual’s U.S. tax residency status. This test counts the days an individual is physically present in the United States over a three-year period. If the total meets a specific threshold, the individual is generally considered a U.S. resident for tax purposes, but Form 8843 is the mechanism for certain individuals to exclude days of presence.
“Exempt individuals” must file this form to exclude their days of presence. This category includes foreign students, teachers, and trainees on specific nonimmigrant visas, such as an F, J, M, or Q visa. This filing obligation exists regardless of whether they earned any U.S. source income.
Dependents of these exempt individuals, such as spouses and children in F-2 or J-2 status, must also file their own separate Form 8843. Each family member, including minor children, needs to submit an individual form. Other situations may also require filing, such as for individuals unable to leave the U.S. due to a medical condition or professional athletes in the U.S. for a charitable sports event.
Required Information and Form Completion
To complete Form 8843, you will need several pieces of information. An SSN or ITIN is not required to file Form 8843 if you are not otherwise required to file a U.S. income tax return. Necessary information includes:
- Your full name as it appears on your passport and your current U.S. address
- Your passport and U.S. visa information, including the visa type and the date you entered the country
- A precise count of the days you were physically present in the U.S. during the tax year and the preceding six years
- Details about your academic institution or sponsoring organization, including its name, address, and phone number, as well as the director’s name and phone number
The form is divided into parts, and you will only complete the sections relevant to your situation. Part I, General Information, must be completed by everyone. Here you will enter your personal details, visa and passport information, your history of U.S. presence, your current nonimmigrant status, and the number of days you were in the U.S. during the tax year.
After completing Part I, you will proceed to the section that applies to your specific circumstances. Part II is for teachers and trainees on a J or Q visa, and Part III is for students on an F, J, M, or Q visa. You must provide details about your academic or training program in the relevant part.
Filing and Submission Procedures
The filing deadline for Form 8843 depends on whether you received wages subject to U.S. income tax withholding. If you are also filing a U.S. income tax return (Form 1040-NR) because you had wages subject to withholding, the deadline is typically April 15 of the following year, and you must attach Form 8843 to your return. If you did not have wages subject to U.S. withholding, the deadline is June 15.
The mailing address for the form differs based on how it is being filed. If you are filing Form 8843 by itself, without an accompanying income tax return, it should be mailed to the Department of the Treasury, Internal Revenue Service Center in Austin, TX 73301-0215. Each individual’s form must be mailed in a separate envelope, even for family members.
If you are attaching Form 8843 to a Form 1040-NR, you will mail the entire package to the address specified in the instructions for Form 1040-NR. Before mailing, make a complete copy of the signed Form 8843 for your personal records. This copy serves as proof of your compliance with U.S. tax law.