What Is Form 8843?
Quick Answer
Form 8843 is an IRS form titled 'Statement for Exempt Individuals' that all F-1 students must file annually, even if they had no US income. It declares your presence in the US under an exempt visa category and ensures the IRS does not count your days toward the Substantial Presence Test.
Key Takeaway
File Form 8843 every year you are in the US on F-1 status, even if you earned zero income. The deadline is June 15 for those with no income, or April 15 if attached to a 1040-NR.
Purpose of Form 8843
Form 8843, officially titled 'Statement for Exempt Individuals and Individuals with a Medical Condition,' serves a critical function for international students. Its primary purpose is to inform the IRS that you are present in the United States under an immigration status—such as F-1—that qualifies you for an exemption from the Substantial Presence Test. Without this form, the IRS may count all your days in the US toward the 183-day threshold that determines resident alien status.
For F-1 students, the form covers the first five calendar years of presence. During this time, the days you spend in the US do not count toward the Substantial Presence Test, which means you maintain nonresident alien status for tax purposes. This distinction is critical because nonresident aliens are taxed only on US-source income and are exempt from FICA taxes.
Filing Form 8843 is not optional. Even if you had no income and are not required to file a tax return, you must still submit this form. Failure to file could result in the IRS classifying you as a resident alien retroactively, which would subject your worldwide income to US taxation.
How to Fill Out Form 8843
Form 8843 is a two-page form that requires basic personal information and details about your immigration status. In Part I, you will enter your name, address, Social Security Number or ITIN (if you have one), and the visa type under which you are claiming the exemption. For F-1 students, you will check the box for 'student' and enter the type of visa (F-1).
Part III is specifically for students and requires you to list the name and address of your academic institution, the type of visa, and the dates you were present in the US during the tax year. You will also need to provide information about any changes to your visa status during the year.
- Part I: Personal information, SSN or ITIN, visa type
- Part III: Academic institution name and address
- List all days present in the US during the current and prior two years
- Indicate whether you changed visa status during the year
- Attach to your 1040-NR if filing a tax return, or mail separately if not
Filing Deadlines and Where to Send It
If you are filing Form 8843 along with a tax return (Form 1040-NR), submit it as an attachment to your return by the regular filing deadline of April 15. If you do not need to file a tax return because you had no US-source income, Form 8843 must be mailed separately to the IRS by June 15.
When mailing Form 8843 independently, send it to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215. You do not need to include any payment or additional forms. It is a good practice to send it via certified mail or a trackable method so you have proof of timely filing.
Each individual must file their own Form 8843. If you have a spouse or dependents in F-2 status, they must each file a separate Form 8843.
Common Questions About Form 8843
Students frequently ask whether they need to file Form 8843 if they arrived mid-year, were only in the US for a few months, or were on summer break. The answer is yes in all these cases—if you were physically present in the US for even one day during the calendar year on F-1 status, you should file Form 8843 for that year.
Another common question is whether you need an SSN or ITIN to file. While the form has a field for these numbers, you can leave it blank and write 'APPLIED FOR' or 'N/A' if you do not have either. The absence of an SSN or ITIN does not excuse you from filing the form.