How to Fill Out and Submit Form 8843

Form 8843, “Statement for Exempt Individuals and Individuals with a Medical Condition,” is an Internal Revenue Service (IRS) document for certain nonresident aliens. Filing this form allows you to exclude days of presence in the United States from the substantial presence test, which determines your tax residency. This declaration asserts that your time in the U.S. should not make you a resident alien for tax purposes. This status is separate from your immigration status and only relates to U.S. tax law.

Determining if You Need to File Form 8843

Filing Form 8843 is a requirement for nonresident aliens considered “exempt individuals” who wish to exclude their days in the U.S. from the substantial presence test. This applies even if you have no income from U.S. sources and are not otherwise required to file a U.S. income tax return. The primary categories of exempt individuals are:

• Students who are temporarily present under an “F,” “J,” “M,” or “Q” visa.
• Teachers or trainees temporarily present under a “J” or “Q” visa.
• Professional athletes who are in the country to compete in a charitable sports event.
• Individuals who were unable to leave the U.S. on schedule because of a medical condition that arose while they were in the country.

Each of these individuals, along with their eligible dependents, must file their own separate Form 8843 to properly document their status for the tax year.

Information Required to Complete Form 8843

Before filling out Form 8843, gathering the necessary information will streamline the process. You will need your full name as it appears on your passport and your U.S. taxpayer identification number, which can be either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). If you have not been assigned either of these numbers, you can typically leave this field blank.

You must provide your current address in the United States as well as your permanent address in your country of tax residence. Your passport number and the country that issued it are required, along with details about your visa, including its type and the date you first entered the U.S. under that status. It is also important to have a record of the specific dates you entered and exited the U.S. for the current tax year and the two preceding years to accurately report your days of physical presence.

For those filing as students, you will need the name, full address, and telephone number of the academic institution you are attending. Similarly, teachers and trainees must have the contact information for the director of their program or the institution where they are engaged in teaching or training activities.

A Guide to Filling Out Each Part of the Form

Part I, General Information, is required for every person filing Form 8843. Here, you will enter your personal details, your address in your home country, and your U.S. taxpayer ID number if you have one. This section also requires you to provide your passport and visa information and to calculate the number of days you were physically present in the U.S. during the current year and the previous two years on line 4a.

Part II is designated for Teachers and Trainees who are in the U.S. on a “J” or “Q” visa. You will need to enter the information for the institution where you are performing your services, including its name, address, and phone number. This part also asks for the details of the director of your program.

Students present in the U.S. on an “F,” “J,” “M,” or “Q” visa must complete Part III. In this section, you will provide the name, address, and phone number of the academic institution you attend, as well as the contact information for your program’s director or international student advisor. You must also answer a series of questions about your visa history and whether you have taken any steps to become a lawful permanent resident of the United States.

Part IV is for professional athletes who were in the country to compete in a charitable sports event. You must provide details about the event, including its name, date, and the amount of any prize money awarded. Part V is for individuals who intended to leave the U.S. but were prevented from doing so by a medical condition. This section requires a statement from a physician that verifies the condition and explains why it prevented your departure.

How to Submit Your Completed Form 8843

After you have accurately filled out Form 8843, the submission process depends on whether you are also filing a U.S. income tax return. If you are required to file a Form 1040-NR, you should attach Form 8843 to your tax return. The combined documents should then be mailed to the IRS address specified in the instructions for Form 1040-NR.

If you do not have any U.S. source income and are not required to file a tax return, you must still submit Form 8843 on its own. In this case, the completed form should be mailed to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215. The deadline for filing Form 8843 by itself is generally June 15 of the year following the tax year in question. It is advisable to keep a copy of the completed form for your records, as the IRS does not send a confirmation of receipt when the form is filed alone.