Do I Need to File Form 8843?

IRS Form 8843 is a tax form for people from other countries to show how many days they were outside the US. It helps figure out how much tax they owe. If you're an F-1 or J-1 student or their dependent and not considered a US resident for tax purposes, you must fill out Form 8843, even if you didn't earn money or file taxes separately. If you are considered a US resident for tax purposes, you don't need to fill out this form. Also, dependents, including children, need to fill out their own Form 8843, separate from the F-1 or J-1 student. 

What is Form 8843?

• Form 8843 is used by nonresident aliens who were temporarily present in the United States as students, teachers, trainees, researchers, or professional athletes to exclude days of physical presence from their US tax residency calculations. 
• Successfully filing this form can help these individuals reduce or potentially eliminate U.S. income tax obligations. 

Who needs to file Form 8843? 

1. Nonresident aliens with specific visas

• F visa holders: This category includes students enrolled in academic programs, such as those attending universities or language schools. 
• J visa holders: This category includes exchange visitors participating in programs sponsored by the U.S. Department of State, such as research scholars, interns, and teachers. 
• Q visa holders: This category includes participants in cultural exchange programs, such as those involved in international cultural exchange programs. 

It's crucial to note that even if you are a nonresident alien in one of these visa categories and did not earn any income in the U.S., you are still required to file Form 8843. 

2. Dependents of nonresident aliens

• Dependents (such as spouses and children) of individuals on the listed F, J, and Q visas who are also considered nonresident aliens for tax purposes also need to file Form 8843, regardless of their income status. 
• Exempt individuals are those who don't have to follow the usual rules for determining if they are residents for tax purposes in the U.S. For instance, government officials and people who work for international organizations fall into this category. However, they usually don't have to fill out Form 8843 unless they want to claim specific deductions or benefits. 

If you're a nonresident alien and you can't leave the U.S. because you're sick, you might be able to exclude some days from the calculation that determines how long you've been physically present in the country for tax purposes. To do this, you'll need to fill out Form 8843, explain why you can't leave, and provide documents supporting your situation.

How to fill out form 8843?

This form can feel overwhelming because it has several sections. The good news is you don't need to fill them all out! Only focus on the sections that apply directly to you and your situation. 

For example, if you haven't changed your visa status since entering the US, you can skip the section about reporting a change of status. 

Think of it like a choose-your-own-adventure book for taxes. You only need to follow the path that relates to your specific circumstances.

Part I: General Information

• Your Name: Fill in your full legal name exactly as it appears on your passport. 
• U.S. Taxpayer Identification Number (TIN): Enter your Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN) if you have one. It's not mandatory, but include it if assigned. 
• Foreign Address: Provide your complete address in your home country. 
• U.S. Address (if any): List your US address if you have one. Leave blank if you don't currently reside in the US. 

Nonresident alien information 

1. a) Type of U.S. visa and date of entry: Enter the type of visa you used to enter the US (e.g., F-1, J-1) and the specific date of your arrival. 

• b) Current nonimmigrant status: If your visa status has changed since entering the US, indicate the new status and the date of change. If not applicable, write "N/A." 

2. Country of citizenship: Specify your country of citizenship. 

Passport Information

1 . a) Country of issuance: Indicate the country that issued your passport. 

b) Passport number: Enter your passport number exactly as it appears on the document. 

2. Days present in the United States: Fill in the number of days you were physically present in the US for the past three years (including the tax year you're filing for). Note down the exact number of days present in each year. 

Basis for claiming exemption from substantial presence test 

Check the box that best describes your reason for exemption: 

• Treaty exemption: If you are a resident of a country with a tax treaty with the US that exempts you from the substantial presence test, check this box and provide the treaty article number supporting your claim. 
• Qualified individual: You may be considered a qualified individual if you meet specific requirements like being a teacher or researcher on a cultural exchange program. Check this box if applicable and provide details about your qualifying status. 
• Medical condition: If you were unable to leave the US due to a medical condition that arose during your stay, check this box and attach a doctor's statement explaining the situation. 

Signature 

• You must sign and date the form. 
• If someone else signs on your behalf (e.g., a tax preparer), they must provide their name, address, and the reason for signing for you. 

Additional notes

• Attach any supporting documents relevant to your claim for exemption, such as copies of treaty articles or doctor's statements. 
• Make a copy of the completed form for your records before submitting it. 

Remember

This information is intended for general understanding and shouldn't be considered tax advice. Always consult with a qualified tax professional to ensure accurate filing based on your specific circumstances. 

Part 2 of form 8843 – Teachers and Trainees

While Part 2 of Form 8843 requires information specific to teachers and trainees claiming exemption from the substantial presence test, it does not directly ask for details about the academic institution or program itself. 

However, Part 2 does require information that indirectly references the institution or program: 

While Part 2 of Form 8843 requires information specific to teachers and trainees claiming exemption from the substantial presence test, it does not directly ask for details about the academic institution or program itself. 

However, Part 2 does require information that indirectly references the institution or program: 

• Teachers: If you were a teacher under a "J" visa program, you need to enter the name, address, and phone number of the program sponsor. This is typically the organization or institution that invited you to teach in the US and arranged your J visa. 
• Trainees: If you were a trainee under a "Q" visa program, you need to enter the name, address, and phone number of the director of the cultural exchange program in which you participated. This could be an individual or a representative of the sponsoring organization. 

Note

• F-1 students: If you are an F-1 student, you do not need to complete Part 2 of Form 8843. This section only applies to individuals with J or Q visas. 
• Exception: If you were exempt as a teacher, trainee, or student for any part of 2 of the 6 prior calendar years, you may not be eligible for the exemption unless specific conditions are met. Consult the instructions for Form 8843 or a tax professional for further details. 

Part 3 of form 8843 – Students 

If you are studying in the United States with an F-1 visa or a J-1 visa (along with your family members), when filling out part 3 of form 8843, you should: 

• Write down information about your school or program. 
• Answer the other questions based on your own situation. 

Parts 4 and 5 of Form 8843 are not applicable for most F and J visa students in the US

 Here's a breakdown for better understanding: 

Parts 4 and 5: 

• Part 4: This section is specifically for professional athletes who are present in the US under a specific visa category. It collects details about their athletic activity and income. 
• Part 5: This part is intended for individuals with a medical condition or medical problem preventing them from leaving the US and potentially meeting the substantial presence test. It requires documentation from a medical professional. 

Relevance to students

• Most F and J visa students in the US do not fall under the categories covered by Parts 4 or 5. They typically hold visas for educational purposes and wouldn't be considered professional athletes or individuals with specific medical conditions that would require exemption under these sections. 
• Therefore, they can safely skip filling out Parts 4 and 5 of Form 8843. 

Exceptions

There may be rare exceptions where an F or J visa student might need to consider Parts 4 or 5. However, these are highly specific situations and usually involve a significant change in their visa status or purpose of stay. In such cases, it's crucial to consult with a qualified tax professional for guidance on proper form completion and filing requirements. 

Important note

This information is presented for general understanding and should not be considered tax advice. Always consult with a tax professional, such as BookkeeperLive, for personalized guidance and ensure accurate filing based on your specific circumstances. Additionally, refer to the official IRS instructions for Form 8843 for further details: IRS Form 8843 instructions. 

Submitting Form 8843: Where and how to file

Form 8843, used by nonresident aliens to claim exemption from the substantial presence test for tax purposes in the US, has different filing procedures depending on your circumstances. Here's a breakdown to help you navigate the process: 

Scenario 1: Filing Form 8843 with Form 1040-NR 

• If you're filing a Form 1040-NR to report your US income (e.g., wages, scholarships), you can typically attach Form 8843 directly to your 1040-NR tax return. 
• The specific mailing address for your return will be provided in the instructions for Form 1040-NR. 
• Follow the instructions carefully and ensure both forms are submitted together. 

Scenario 2: Filing Form 8843 only (no Form 1040-NR) 

• If you have no US income and are only filing Form 8843 to claim exemption from the substantial presence test, you'll need to follow a separate procedure. 
• In this case, you'll need to print out a copy of Form 8843. 
• Mail the completed Form 8843 directly to the following address: 
  • Department of the Treasury 
  • Internal Revenue Service Center 
  • Austin, TX 73301-0215 
• Ensure you mail the form by the due date (including extensions) that applies to filing Form 1040-NR. This deadline is usually June 15th of the following year, but extensions may be available. 

Important reminders

• Always make a copy of your completed Form 8843 for your records before submitting it. 
• Consult the official IRS instructions for Form 8843 for any specific guidance or additional requirements that may apply to your situation. 
• If you have any questions or require further assistance, consider seeking professional guidance from a qualified tax advisor. 

Do You Need to File Form 8843? It Depends... 

Tax time can be confusing, especially if you're from another country and in the US on certain visas like F, J, M, or Q. Trying to figure out if you have to fill out Form 8843 can be like finding your way through a maze. 

But don't worry, BookkeeperLive is here to help! We've made it easy to understand Form 8843, who needs to fill it out, and how to do it right. It's also a good idea to talk to a tax expert for advice that fits your situation. 

Remember, filling out the right tax forms is important to avoid getting in trouble and to follow the rules from the IRS. Let BookkeeperLive help you through tax time with confidence! 

FAQs 

1. Who needs to file Form 8843? 

• Nonresident aliens claiming exemption from the substantial presence test for tax purposes in the US need to file Form 8843. This includes students, scholars, researchers, and certain other individuals with specific visa types. 

2. When is the deadline to file Form 8843? 

• The deadline for filing Form 8843 is typically June 15th of the following year, aligning with the deadline for Form 1040-NR. However, extensions may be available. 

3. How do I file Form 8843? 

• If you are also filing Form 1040-NR: Attach Form 8843 directly to your tax return and mail it to the address provided in the Form 1040-NR instructions. 
• If you are only filing Form 8843: Print the form, complete it, and mail it to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215. 

4. Do I need to file Form 8843 if I have an F-1 visa? 

You only need to file Form 8843 if you are claiming exemption from the substantial presence test under specific situations, such as having a qualifying medical condition or being a teacher or researcher on a cultural exchange program. 

5. What should I do if my visa status changed while I was in the US? 

On Form 8843, report both your initial visa type and your current visa status, along with the date of any change.