Form 8843: A Clear Guide for International Students and Visitors

The USA tax system can be confusing for international residents new to their forms and returns. Even if you are not earning money, you still need to comply with the tax regulations. Among many tax forms, Form 8843 is one of the essential forms to be filed for international students and visitors. This guide is for all international residents, including family members and children who depend on them.

What is Form 8843?

• Form 8843 is not a tax return. You don’t use it to pay tax or get a refund. It is an information form. It tells the IRS that you are in the U.S. on a temporary visa and should stay a nonresident for tax. Being a nonresident means your U.S. tax is usually easier.

• The form’s full name is “Statement for Exempt Individuals and Individuals with a Medical Condition.” It mainly helps people on student and exchange visas show the IRS that some days they spend in the U.S. should not count when the IRS checks if they must file taxes like a U.S. resident.

Why is it important to File Form 8843?

The U.S. has a rule called the Substantial Presence Test. This test checks how many days you stay in the country. If you stay too long, you may be a tax resident. Tax residents must report worldwide income and file more forms. But if you file Form 8843, you can claim that some or all days do not count. This keeps you a nonresident and your tax filing simpler.

Who Should File Form 8843?

You must file Form 8843 if:

• You are an F-1 student (international student) or F-2 dependent (spouse or child)
  
• You are an M-1 student (vocational student) or M-2 dependent
  
• You are a J-1 exchange visitor (student, researcher, trainee) or J-2 dependent
  
• You are a teacher or trainee with a J or Q visa
  
• You were in the U.S. but couldn’t leave due to medical issues
  

  If you fit any of these and you’re a nonresident for tax, you must file Form 8843 every year you’re in the U.S. even if you earned no money. This rule surprises many students. They think no income means no paperwork. That’s wrong.

What is the Substantial Presence Test?

This test checks if you stayed long enough to be treated as a tax resident. It counts:

Add these up. If they equal 183 days or more, you may be a tax resident. Form 8843 lets you remove days that don’t count because you are an “exempt individual.” That’s how many students stay nonresidents for tax.

Example  

Say you are an F-1 student who arrived in the U.S. in August 2023. You stayed all year in 2024. You study until May 2025. Without Form 8843, the IRS may count all these days toward the test. If you file it, you can keep days out of the count because students are exempt for up to five years.

What Goes on Form 8843?

The form is short but must be filled out carefully. You need to share:

• Your full name and address
  
• Your visa type (like F-1, J-1)
  
• The dates you entered and left the U.S.
  
• Your school’s or sponsor’s details
  
• Days you want to exclude
  
• Why you claim the exemption
  
• Where your tax home is (your home country)
  

If you are here for medical reasons and could not leave, you explain that too.

What About Dependents?

Each dependent must file their own Form 8843. For example, if you bring your spouse and child on F-2 visas, they each must file one too — even if they didn’t work or study. Parents often miss this and only file for themselves. Don’t make that mistake.

Do I File Form 8843 Alone or with My Tax Return?

It depends. If you worked in the U.S. or earned taxable income, you must file a federal tax return too — usually Form 1040-NR for nonresidents. In that case, attach Form 8843 to your tax return and mail them together by April 15.

If you had no U.S. income and only need to file Form 8843, you don’t file a tax return. Just mail Form 8843 by itself. You get a later due date — June 15.

Where Do I Send It?

If you file Form 8843 alone (no tax return), mail it to:

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215

If you attach it to your 1040-NR, mail them together to the address for your tax return.

What Happens If I Don’t File?

If you skip Form 8843, the IRS may count all your days in the U.S. This can change your tax status to resident, which means more taxes and forms. It can also cause trouble with visas or green cards later. Staying compliant shows you followed U.S. tax laws during your stay.

Common Mistakes

Here are mistakes many students make:

• Thinking “no income” means “no filing.” Not true.
  
• Not keeping travel records. You must track entry and exit dates.
  
• Forgetting that kids and spouses need to file too.
  
• Filing late or mailing to the wrong address.
  
• Not signing the form.

Simple Tips to File Right

• Keep copies of your I-20, DS-2019, or other visa papers.
  
• Save plane tickets and travel stamps.
  
• Use your passport to check dates.
  
• Fill the form clearly. Use black ink.
  
• Mail it on time.
  
• If unsure, get help from your school’s international office or a tax pro who knows nonresident taxes.
  

Bottom Line

Form 8843 seems small but it’s important. It protects your nonresident status. It helps you follow U.S. tax law. It keeps your future visa plans safer. If you’re not sure how to fill it, don’t guess. Ask for help. It’s better to do it right the first time than fix problems later. Stay on top of your tax forms. Keep good records. File on time. That’s all you need to do.