When Is Filing Form 8843 Mandatory?

Form 8843, “Statement for Exempt Individuals and Individuals with a Medical Condition,” is an informational document filed with the Internal Revenue Service (IRS). Its function is for certain foreign nationals to exclude days of physical presence in the United States when determining their tax residency status. This is calculated using the Substantial Presence Test. By filing, non-resident aliens can certify they should not be treated as U.S. residents for tax purposes, even if they have been in the country for a significant period.

Who Must File Form 8843

Filing Form 8843 is required for any non-resident alien in the U.S. considered an “exempt individual,” meaning their time in the country does not count toward the Substantial Presence Test. These categories include students, teachers, trainees, and researchers who are temporarily in the country on specific nonimmigrant visas. Individuals on an F, J, M, or Q visa for academic or cultural exchange purposes must file the form to claim their exemption.

The requirement extends beyond the primary visa holder. All dependents, including spouses and children on derivative visas like F-2 or J-2, must file their own separate Form 8843, regardless of their age or U.S. income. Another category of individuals required to file are those who intended to leave the U.S. but were unable to do so because of a medical condition that arose while they were in the country.

Information Needed to Complete Form 8843

To properly complete Form 8843, several key pieces of information are necessary. The form is divided into parts, and you only complete the sections relevant to your specific situation. Part I, “General Information,” must be completed by everyone filing the form. This section requires your name as it appears on your passport, your U.S. taxpayer identification number if you have one, and both your foreign residence address and your U.S. address. You will also need to provide details from your passport and visa, your date of entry, and your immigration status.

Part II is specifically for teachers and trainees on a J or Q visa. For individuals on a Q visa, the form specifically requires the name, address, and telephone number of the director of the cultural exchange program they participated in. Other teachers and trainees must provide this information for their academic institution or the person who paid their compensation. You will also need to state the type of visa you held during the past six years.

Part III is for students with an F, J, M, or Q visa. This section requires the name, address, and phone number of the educational institution you attended. You must also provide the name and contact information for the director of your academic program or a designated official at the institution. The form also asks for information about the type of visa you held in previous years to track your history as a student in the U.S. Parts IV and V are for professional athletes and individuals with medical conditions, respectively, and require specific details pertinent to those circumstances.

Filing Procedures for Form 8843

The submission process for Form 8843 depends on whether you are also required to file a U.S. income tax return. If you earned U.S. source income and must file a Form 1040-NR, “U.S. Nonresident Alien Income Tax Return,” you should attach the completed Form 8843 to your tax return. The entire package must then be mailed to the IRS address specified in the instructions for Form 1040-NR. In this case, the due date for Form 8843 is the same as the deadline for your tax return, which is April 15th.

Many individuals who must file Form 8843 do not have a U.S. income tax filing requirement because they had no U.S. source income. For these individuals, Form 8843 must be filed by itself. The completed form should be mailed to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215. The deadline for filing a standalone Form 8843 is June 15th of the year following the tax year in question. Each person, including dependents, must mail their form in a separate envelope.

Consequences of Not Filing

Failing to file Form 8843 when required can have significant tax consequences. If you are an exempt individual and do not submit the form on time, you may lose the privilege of excluding your days of presence in the U.S. from the Substantial Presence Test. This means the IRS will count those days, which could result in you being classified as a U.S. resident for tax purposes.

This change in status is substantial because U.S. residents are taxed on their worldwide income, not just the income they earn from U.S. sources. This could subject your earnings from your home country and any other nation to U.S. taxation. The failure to file essentially negates the benefits provided by your visa status for tax purposes.