When Is Form 8843 Due? Filing Deadlines

Form 8843, “Statement for Exempt Individuals and Individuals With a Medical Condition,” is an informational statement filed with the Internal Revenue Service (IRS). It allows certain foreign nationals to exclude days of presence in the U.S. from the Substantial Presence Test. This test is used to determine if an individual is a nonresident or resident alien for tax purposes.

Who Is Required to File Form 8843

Filing Form 8843 is a requirement for specific foreign nationals in the U.S. who are considered “exempt individuals” for the Substantial Presence Test. This group primarily includes those present in the country under F, J, M, or Q visas, such as:

• International students
• Teachers
• Trainees
• Researchers
• Scholars
• Au pairs

Their eligible dependents holding F-2, J-2, M-2, or Q-3 visas must also file. Each individual, including spouses and children, must file their own separate Form 8843.

The filing obligation also extends to professional athletes temporarily in the U.S. for a charitable sports event and individuals who could not leave the U.S. due to a medical condition. Form 8843 must be filed even if the individual earned no income in the United States. Since it is an informational statement and not an income tax return, compliance is necessary to maintain a proper tax status.

Filing Deadlines for Form 8843

The deadline for submitting Form 8843 depends on whether the individual is also required to file a U.S. income tax return for the year. This creates two distinct timing scenarios.

For individuals who have U.S. source income and must file an income tax return, such as Form 1040-NR, the due date for Form 8843 is the same as the tax return’s deadline. This is April 15 of the year following the tax year. If an individual files for an extension for their income tax return, that extension automatically applies to Form 8843, pushing the deadline to October 15.

For individuals who had no U.S. income and are not required to file a U.S. income tax return, the deadline for filing Form 8843 is June 15 of the year after the tax year ends. This is a fixed date that applies to many students, scholars, and dependents who are in the U.S. but do not have reportable income.

Completing and Submitting Your Form

To properly complete Form 8843, you will need to gather specific personal information. This includes:

• Your full name as it appears on your passport
• Your current U.S. mailing address
• Your U.S. taxpayer identification number if you have one, such as a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)
• Your passport and visa information
• The dates you entered the U.S.

If you do not have an SSN or ITIN, you can generally leave this field blank unless you are being claimed as a dependent on a U.S. tax return. The form is divided into parts; all filers complete the general information in Part I, while teachers and trainees fill out Part II and students complete Part III.

The submission process depends on your tax filing obligation. If you are not required to file a U.S. income tax return, you must mail the completed Form 8843 by itself to the address in the official instructions, which is currently the IRS Center in Austin, Texas. Each person must mail their form in a separate envelope.

If you are also filing a U.S. income tax return, such as Form 1040-NR, you must attach Form 8843 to your return. The entire package is then mailed to the IRS address specified in the instructions for the Form 1040-NR, not the address for standalone submissions.