International students and exchange visitors in the United States often face confusion about their tax responsibilities, especially if they are not earning income. One of the most common misconceptions is that individuals without U.S. income do not need to file anything with the Internal Revenue Service. In reality, most nonresident aliens present in the U.S. under F, J, M, or Q visas are required to submit Form 8843, even if they have no earnings.
This guide explains why Form 8843 matters, who needs to file it, how to complete the relevant sections, and what details you’ll need to provide. Whether you’re a student attending a university on an F-1 visa, a researcher on a J-1, or a dependent on an F-2 or J-2 visa, understanding your filing obligations is essential for staying in compliance with U.S. tax laws and avoiding future immigration complications.
Overview of Form 8843
Form 8843 is officially titled “Statement for Exempt Individuals and Individuals with a Medical Condition.” Despite being filed with the IRS, this form is not a tax return. Rather, it is a required informational statement for certain nonresident aliens who were temporarily present in the United States during the previous tax year.
Its primary purpose is to explain why an individual should not be treated as a U.S. resident for tax purposes, particularly by using the exemption from the substantial presence test. This test is the IRS’s method of determining whether a foreign national has spent enough time in the U.S. to be considered a resident for tax purposes.
Who Needs to File Form 8843
Any nonresident alien who was physically present in the United States under a qualifying visa type must file Form 8843. This includes individuals in the country under the following categories:
- F-1 or F-2 visas (students and their dependents)
- J-1 or J-2 visas (exchange visitors and their dependents)
- M-1 or M-2 visas (vocational students and their dependents)
- Q visas (participants in cultural exchange programs)
Even if you did not earn income in the U.S., you are still required to submit Form 8843. The IRS uses this form to track your presence in the country and to determine whether you qualify for an exemption from being classified as a resident under the substantial presence test. Each individual, including dependents such as spouses and children, must file their own Form 8843. One form cannot be submitted on behalf of a family.
Importance of Filing Form 8843
Filing Form 8843 plays a key role in maintaining your nonresident tax status. Nonresident aliens are generally taxed only on their U.S.-sourced income, while residents for tax purposes are taxed on their worldwide income. The substantial presence test calculates the number of days you have been present in the U.S. over the past three years. If you exceed the threshold, you may be treated as a resident for tax purposes unless you qualify for an exemption.
Nonresident aliens in exempt visa statuses can avoid this outcome by submitting Form 8843. Failing to do so may lead the IRS to treat you as a resident based on your physical presence alone, possibly resulting in additional tax liability and reporting requirements. In addition, not complying with filing requirements can lead to complications when applying for future visas, extensions, or changes of immigration status.
What Is the Substantial Presence Test
The substantial presence test is the formula used by the IRS to determine if a foreign national has been in the U.S. long enough to be considered a resident for tax purposes. The formula counts:
- All of the days you were present in the U.S. in the current tax year
- One-third of the days you were present in the year before the current tax year
- One-sixth of the days you were present in the second year before the current tax year
If the total equals or exceeds 183 days, you may be considered a U.S. resident for tax purposes. However, individuals on certain visas, including F, J, M, or Q, may be exempt from this test for a set number of years. By filing Form 8843, you notify the IRS that your days should not be counted under the test due to your visa status.
Structure of Form 8843
Form 8843 contains five main parts. Depending on your visa type and the nature of your stay in the United States, you will be required to fill out only certain sections. Here’s a breakdown of each part:
Part I – General Information
This section must be completed by everyone filing the form. It includes your personal and immigration details such as:
- Your full name and home country address
- Your current U.S. address
- Your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), if you have one
- Your visa type (e.g., F-1, J-1) and current immigration status
- The date you entered the United States
- The number of days you were present in the U.S. during the tax year
- Days present in the two prior years
If you have not been assigned an SSN or ITIN, you can leave that field blank, unless you are claimed as a dependent on a U.S. tax return, in which case one is required.
Part II – Teachers and Trainees
This part is intended for individuals who were in the U.S. on a J or Q visa for teaching or training purposes. It asks for:
- The name, address, and telephone number of the academic institution or organization sponsoring your visit
- Information on prior visits to the U.S. on a similar visa
- Whether you are in your second or later year of exemption
Most students will not complete this section unless they were in the U.S. as teachers or trainees.
Part III – Students
This section applies to F, J, M, or Q visa holders who were in the U.S. primarily for academic purposes. To complete it, you must include:
- The name and address of the school or program sponsor
- Visa status during prior years in the U.S.
- Total number of years you claimed exemption under the substantial presence test
- Whether you have maintained the conditions of your visa
- A short statement explaining how you meet the exemption criteria
Each student must complete this section separately. This includes dependents on F-2 or J-2 status if they are also filing a Form 8843.
Part IV – Professional Athletes
This part is reserved for professional athletes who were temporarily present in the U.S. to compete in sports events. Most international students and scholars will not be required to fill out this section.
Part V – Individuals with a Medical Condition
If you remained in the U.S. longer than expected due to a medical problem that developed after your arrival, you must complete Part V. You’ll need to explain your condition and the reason why your presence in the U.S. should be excluded under the substantial presence test. Supporting documentation from a medical professional may be required.
Additional Notes for Dependents
Dependents of F and J visa holders, including spouses and children, are also required to file Form 8843. Each dependent must fill out and submit a separate copy of the form, even if they did not earn income or file a tax return. These forms should be mailed individually and not combined into one envelope.
What Documents Are Needed to Fill Out Form 8843
To accurately complete Form 8843, it’s helpful to gather the following documents in advance:
- Passport
- Visa and I-94 arrival/departure record
- Form I-20 (for F visa holders) or DS-2019 (for J visa holders)
- U.S. entry and exit dates for the last three years
- Your academic institution or sponsor’s address and contact information
These documents will help you answer questions about your visa status, number of days in the U.S., and sponsoring organization.
Form 8843 and Tax Returns
If you did not earn any U.S.-sourced income during the tax year, Form 8843 is the only form you need to file. However, if you earned income such as wages, stipends, or scholarships subject to tax, you will also need to file Form 1040-NR, the nonresident alien income tax return. In this case, Form 8843 must be attached to your 1040-NR and filed together.
If you are not required to file Form 1040-NR and are only submitting Form 8843, you should send it on its own to the IRS address provided for the form.
Mailing Address for Form 8843
If you are submitting Form 8843 without a tax return, mail it to:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
Each individual, including dependents, must send their own form in a separate envelope. Do not combine forms or include unrelated tax documents in the same package. If you are submitting Form 8843 with a tax return, follow the mailing instructions for Form 1040-NR.
Reviewing the Purpose of Form 8843
Form 8843 helps the Internal Revenue Service determine whether you qualify to be exempt from the substantial presence test. This exemption allows many international students, scholars, teachers, and trainees to maintain nonresident tax status even if they have been in the U.S. for an extended period. Without this form, your presence in the U.S. could be used to classify you as a resident for tax purposes, which would subject you to U.S. tax on your global income.
Although Form 8843 does not calculate or report any income, its purpose is to support your claim to nonresident status by documenting your visa type, reason for being in the U.S., and time spent in the country.
When to File Form 8843
There are two different deadlines for Form 8843, depending on whether you earned income in the U.S. during the tax year:
- If you are also filing Form 1040-NR because you had U.S. source income, the deadline for both forms is April 15, 2025.
- If you had no income and are filing only Form 8843, the extended deadline is June 15, 2025.
It is essential to file before the appropriate deadline. Late submissions can result in your days of U.S. presence being counted toward the substantial presence test, possibly changing your tax status from nonresident to resident.
Step-by-Step Guide to Completing Form 8843
Form 8843 consists of five main parts. Depending on your visa type and the purpose of your stay, you may only need to complete certain sections. Follow the instructions below based on your specific situation.
Step 1: Download and Open the Form
Start by downloading the most recent version of Form 8843 from the official IRS website. Ensure that you are using the version for the correct tax year (e.g., the 2024 version when filing in 2025).
The form can be filled out digitally using a PDF editor, or you may print it and fill it out by hand. If completing the form manually, be sure to use black or blue ink and write legibly.
Step 2: Complete Part I – General Information
This part is required for everyone filing Form 8843, regardless of visa type.
In this section, you’ll be asked to provide:
- Your full legal name as it appears in your passport
- U.S. address and foreign home country address
- Your SSN or ITIN, if one has been issued to you
- Your visa type (such as F-1, J-1, M-1, or Q)
- The type of U.S. immigration status you held during the tax year
- Date of entry into the U.S. during the tax year
- The number of days you were in the U.S. for the current tax year and the two years prior
If you do not have an SSN or ITIN and are not being claimed as a dependent on another person’s tax return, leave the identification number field blank. However, if you are listed as a dependent, you must have a valid number and include it here.
Step 3: Complete Part II (if applicable) – Teachers and Trainees
Complete this section only if you were in the U.S. under a J or Q visa for teaching or training purposes. You’ll need to include:
- The name, address, and phone number of your academic institution or sponsoring organization
- The type of visa you entered under and the specific purpose of your visit
- Any previous visits to the U.S. under similar visas
- Whether this is your second or later year claiming an exemption from the substantial presence test
If this section does not apply to your situation, leave it blank and proceed to Part III.
Step 4: Complete Part III (if applicable) – Students
This section must be filled out by individuals in the U.S. on an F, J, M, or Q student visa. Dependents under F-2 or J-2 status must also complete this part, even if they were not enrolled in an academic program.
Information requested includes:
- The name and address of the school or program sponsor you attended during the year
- Details about your visa status and length of stay
- Confirmation that you maintained your nonresident visa conditions
- A statement about the number of years you’ve claimed exemption under the substantial presence test
- An explanation of why you believe you qualify for continued exemption
This section helps the IRS understand your academic activities and determine whether you still meet the criteria for the student exception.
Step 5: Skip Part IV and Part V (unless applicable)
- Part IV applies only to professional athletes who were temporarily in the U.S. to compete in athletic events. Most students and scholars will not need to complete this part.
- Part V is for individuals who could not leave the U.S. due to a medical condition that developed while in the country. You must explain your situation in detail if this applies.
Unless one of these situations describes you, these sections can be skipped entirely.
Step 6: Sign and Date the Form
At the bottom of the final page, you must sign and date the form. Your signature affirms that the information provided is true, complete, and accurate to the best of your knowledge.
Unsigned forms will not be accepted by the IRS and could result in your days in the U.S. being counted toward the substantial presence test.
Mailing Form 8843
Where you mail Form 8843 depends on whether you are also submitting a tax return:
- If you had no U.S. income and are only submitting Form 8843, send it by mail to:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
- If you are filing Form 1040-NR due to income earned in the U.S., attach Form 8843 to the 1040-NR and mail both together to the address provided in the 1040-NR instructions.
Every individual filing a Form 8843 must mail their own copy. If you are filing for dependents, each person must submit a separate form in a separate envelope. Do not combine multiple forms into one package.
Filing Form 8843 for Dependents
Many students and scholars in the U.S. bring family members with them. These dependents often enter the U.S. under F-2 or J-2 visas. Even if your spouse or child did not attend school or earn income, they are still required to file a separate Form 8843.
Each dependent must:
- Complete their own Form 8843
- Include their visa type and U.S. entry information
- Provide your academic institution or sponsor details
- Sign their own form (or a parent/guardian must sign for a minor)
Dependents cannot be included on your form. Each individual must mail their Form 8843 in a separate envelope to the IRS.
What to Do If You Missed Filing in a Previous Year
Many international students and scholars discover after several years that they should have been filing Form 8843 annually. Fortunately, the IRS allows you to catch up on missed filings.
To file for previous years:
- Download the Form 8843 for the applicable year from the IRS website
- Complete the form based on your status during that tax year
- Mail it to the IRS center in Austin, Texas
- Include a note if you are attaching the form to a prior-year 1040-NR
There is no penalty for filing a late Form 8843 if you had no income. However, it is strongly advised that you do so to protect your tax residency status and immigration history.
Common Mistakes to Avoid
To ensure your Form 8843 is accepted and properly processed, avoid the following common errors:
- Forgetting to sign the form
- Leaving out your visa type or immigration status
- Using the wrong tax year’s form
- Filing one form for a whole family
- Mailing multiple forms in one envelope
- Sending Form 8843 to the wrong IRS address
Taking the time to review your completed form and following all mailing instructions can help you avoid these issues.
What Happens After You File
Once the IRS receives your Form 8843, there is typically no further communication if everything is in order. You will not receive a confirmation or response. The form is reviewed to ensure your presence in the U.S. is properly classified for tax purposes.
You should keep a copy of your filed Form 8843 with your records. If you are later asked for proof of your tax filing history during a visa or immigration application, being able to provide this documentation can be beneficial.
Exceptions and Special Cases
While Form 8843 requirements apply broadly to nonresident aliens in the U.S. under F, J, M, and Q visas, certain exceptions or special cases require clarification.
Dependents on J-2 or F-2 Visas
Spouses and children who enter the U.S. as dependents under J-2 or F-2 status must each file a separate Form 8843. Even if they did not study or earn income, they are still considered present in the U.S. under a qualifying visa and must file the form. A parent or guardian may sign on behalf of a minor child.
Individuals With Income
If you earned U.S.-source income during the tax year, you must file both Form 1040-NR and Form 8843. The Form 8843 should be attached to your income tax return. In this case, the April 15 deadline applies rather than June 15. Income can include wages, scholarships exceeding tuition, stipends, or freelance work.
Individuals Who Changed Visa Status
If your visa status changed during the tax year—such as from F-1 to H-1B or from J-1 to a green card—you may need to file both nonresident and resident tax forms for that year. This situation is called a dual-status tax year. You still must file Form 8843 for the portion of the year you were in a qualifying nonresident status.
Students on OPT or CPT
If you are working under Optional Practical Training (OPT) or Curricular Practical Training (CPT) and still on an F-1 visa, you are generally still considered a nonresident for tax purposes during the first five calendar years. You must file Form 8843 each year to document this. After the five-year period, you may become a resident for tax purposes depending on your number of days in the U.S.
Medical Conditions Preventing Departure
If a medical condition developed while you were in the U.S. and prevented you from leaving, you may be able to exclude those days from the substantial presence test using Part V of Form 8843. This requires an explanation of your condition and possibly documentation from a medical professional.
Maintaining Tax Compliance Across Multiple Years
Filing Form 8843 annually is more than just meeting a single deadline. It becomes part of your ongoing record of tax compliance in the U.S. Many international students remain in the country for multiple years, and consistent filing helps protect your nonresident status throughout your stay.
Filing for Each Calendar Year
The IRS considers the tax year to be the calendar year, January 1 through December 31. You must file a new Form 8843 each year you are present in the U.S., regardless of how short the stay was. Even if you arrived in December and spent just a few days in the U.S., you are still required to file for that year.
Keeping Personal Copies
The IRS does not send confirmation when Form 8843 is received. It is important to keep a personal copy of each filed form for your records. You may be asked to provide them when applying for immigration benefits, visa renewals, or future tax filings.
Documenting U.S. Entry and Exit Dates
Keep accurate records of your travel to and from the U.S., including flight tickets and passport stamps. This helps you complete the form accurately, especially the question about the number of days present in the U.S. during the past three years.
Transitioning to Resident Status
If you are nearing the end of your exempt years (typically five years for students and two years for scholars), it is important to understand when your status may shift from nonresident to resident for tax purposes. Once you are no longer exempt from the substantial presence test, you may be required to file Form 1040 instead of 1040-NR and will no longer file Form 8843 unless another exemption applies.
IRS Review and Processing
Once your Form 8843 is received by the IRS, it is stored as part of your taxpayer record. Since it does not report income or result in a refund, it is rarely audited or followed up on. However, that does not mean it is unimportant.
How the IRS Uses Form 8843
The IRS uses Form 8843 to determine whether the number of days you spent in the U.S. should count toward the substantial presence test. It also helps clarify your visa status, academic institution, and intention for being in the U.S.
No Confirmation Received
The IRS does not send you a receipt or confirmation letter after receiving Form 8843. The only record of submission is your own copy and the postmarked envelope. If you are concerned about delivery, consider using a mailing option with tracking.
Immigration Implications of Form 8843
While Form 8843 is a tax document, its influence extends beyond the IRS. The Department of Homeland Security and U.S. Citizenship and Immigration Services may review your tax filings during visa interviews or immigration benefit applications.
Demonstrating Tax Compliance
One of the common questions on visa extension applications is whether you have complied with all U.S. tax laws during your stay. Failing to file Form 8843 can be interpreted as a lapse in compliance, especially if you are applying for a change of status or permanent residency.
Supporting Visa Renewals
Some consular officers request tax documentation from previous years as part of the review process when issuing or renewing a visa. Having copies of your filed Form 8843 for each year shows that you respected the terms of your visa and tax obligations.
Impact on Future U.S. Immigration Benefits
In some cases, tax compliance—including consistent filing of Form 8843—can influence your eligibility for future immigration benefits such as adjustment of status or applying for a green card. While not the sole factor, it is one that demonstrates good moral character and legal awareness.
Preparing for the End of Nonresident Status
Eventually, most international students and scholars reach the limit of their exempt years. At that point, their days of presence begin to count toward the substantial presence test, potentially shifting them to resident status for tax purposes.
Planning Ahead
As you approach this transition, it is helpful to:
- Track the number of exempt years you have used
- Understand when you will no longer qualify to file Form 8843
- Learn about resident tax filing requirements and how they differ
- Review the substantial presence test carefully to determine your status
Filing Dual-Status Returns
In your final year of nonresident status, you may need to file a dual-status tax return, which includes both Form 1040-NR and Form 1040. This situation requires careful record-keeping and may involve consulting a tax professional to avoid mistakes.
Conclusion
Filing Form 8843 might seem like a minor administrative task, especially for those who didn’t earn any income during the tax year. However, its role in maintaining nonresident tax status, complying with U.S. immigration requirements, and avoiding costly mistakes cannot be overstated. Whether you’re an international student just starting your academic journey or a scholar nearing the end of your exempt years, this form helps clarify your purpose in the U.S. and protects you from being incorrectly treated as a resident for tax purposes.
By understanding who needs to file Form 8843, how to complete each part of it, and the implications of missing deadlines, you take proactive steps in managing your legal and tax responsibilities. Filing it on time each year not only helps you remain in good standing with the IRS, but also supports future visa renewals, status adjustments, and even long-term immigration goals.
From tracking your days of presence to mailing the form to the right address, small actions now can prevent major complications later. Staying consistent, organized, and informed ensures that you fulfill your obligations with confidence. In the complex landscape of U.S. taxes and immigration, Form 8843 may be a single page but it represents a much larger commitment to compliance, transparency, and long-term planning.