What Is Form 8842 and Who Needs to File It?
Learn how Form 8842 helps certain non-U.S. citizens exclude days of U.S. presence, a key step in maintaining their non-resident tax status.
Form 8843, the “Statement for Exempt Individuals and Individuals With a Medical Condition,” is a declaration filed with the Internal Revenue Service (IRS). Its purpose is to allow certain non-U.S. citizens to exclude days of physical presence in the United States. Excluding these days helps filers avoid meeting the Substantial Presence Test, which would otherwise classify them as a U.S. resident for federal income tax purposes. This form is not an income tax return but is a required statement for those who qualify for an exemption.
Determining if You Must File
Whether you must file this form depends on your visa status and the time you have spent in the United States. The statement is required for individuals present in the U.S. on an F, J, M, or Q visa who are considered “exempt individuals.” This requirement applies even if you did not earn any income in the U.S. during the tax year.
For students on an F, J, M, or Q visa, the exemption from counting days of presence is available for the first five calendar years they are in the United States. After this five-year period, they may be classified as a resident for tax purposes. It is important to track these years carefully, as even one day of presence in a calendar year counts as a full year for this purpose.
The rules for teachers and trainees on a J or Q visa involve a look-back period. You are not considered an exempt individual as a teacher or trainee if you were exempt for any part of two of the preceding six calendar years. This “two-in-six” rule prevents prolonged exemption from U.S. tax residency. Dependents, such as those on F-2 or J-2 visas, must also file their own Form 8843 to claim the exemption.
Information and Documentation Required
You will need your full name as it appears on your passport, your U.S. Taxpayer Identification Number (TIN), which can be either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN), if you have been issued one. If you do not have a TIN, you can still file this form. You must also provide your complete address in your country of residence.
You will need to provide your passport number, the country that issued it, and your visa type (e.g., F-1, J-1, M-1). The form requires you to list your date of entry into the United States and the specific immigration status you held during the tax year. If your status changed during the year, you will need to provide details about that change.
You will also need information about the institution you are affiliated with in the United States. Students must provide the name, address, and telephone number of the academic institution they attended. Teachers and trainees must provide similar information for their program sponsor or the institution where they conducted their activities. The form and its instructions are available on the IRS website.
Filing and Submission Instructions
The filing deadline for Form 8843 depends on whether you are also filing a U.S. income tax return. If you are required to file a tax return, the deadline is the same as your return’s due date, generally April 15. If you are not required to file an income tax return, the deadline is June 15. Failure to file on time could result in your days of presence being counted, making you a U.S. resident for tax purposes.
The submission method depends on whether you are also filing an income tax return. If you are required to file a U.S. income tax return, such as Form 1040-NR, you must attach the completed Form 8843 to your return and mail it to the address listed in the instructions for that tax return.
If you do not have an income tax filing requirement, you must mail the completed Form 8843 by itself to: Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215. Each individual, including dependents, must mail their form in a separate envelope.