Who must file Form 8843
You file Form 8843 for any year you were in the US as an exempt individual. For tax purposes that includes:
- students on F-1, J-1, M-1 or Q-1 visas, usually for their first five calendar years in the US;
- J-1 teachers, researchers, trainees, interns, Work and Travel participants and au pairs, usually for 2 of every 6 calendar years;
- certain professional athletes competing in charity events, and people who couldn't leave because of a medical condition.
Income doesn't matter. A student who only studied, with no job and no scholarship, still files Form 8843.
Why it matters
US tax residency is decided by counting days, a rule called the substantial presence test. Form 8843 is how you show the IRS that your days as a student or J-1 visitor don't count. Without it, you could be treated as a US resident and taxed on your worldwide income.
It also matters later. When you apply for a different visa or a green card, a clean record of filings helps show you followed the rules.
What goes on the form
- Part I, general information: your name, US taxpayer number if you have one (SSN or ITIN), visa type, country of citizenship and passport number, and the days you were in the US over the last three years.
- Part II is for teachers and trainees. It asks for your program sponsor and how many earlier years you were exempt.
- Part III is for students. It asks for your school, its director and how many earlier years you held student status.
- Parts IV and V cover athletes and medical conditions.
If you've been a student for more than five years, Part III asks you to explain why you don't intend to live permanently in the US. That explanation can keep you a nonresident.
Deadline and where to send it
- With a tax return: attach Form 8843 to your Form 1040-NR. It's due when the return is due, April 15 if you had wages with tax withheld.
- On its own: if you had no income, mail Form 8843 alone by June 15.
Form 8843 can't be e-filed by itself. Standalone forms go by mail to: Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215. Use a mail service with tracking and keep a copy.
Spouses and children
Each person files their own Form 8843. That includes an F-2 or J-2 spouse and each child, even a baby. Parents can sign for children who can't sign themselves.
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Frequently asked questions
Do I need Form 8843 if I had no income?
Yes. Form 8843 is about your days in the US, not your income. Every exempt F-1, J-1, M-1 or Q visa holder files it each year.
Can Form 8843 be filed electronically?
Not on its own. When you e-file Form 1040-NR, Form 8843 goes with it. A standalone Form 8843 is mailed to the IRS in Austin, Texas.
What happens if I forgot to file Form 8843?
File it as soon as possible. The IRS can refuse to exclude your days if the form is missing. That could make you a tax resident with a larger tax bill.
How much does Tax From US charge for Form 8843?
Form 8843 on its own is $19.95 when you prepare it with our software.
This guide is general information based on IRS publications and form instructions as of November 2026. It isn't tax advice for your situation. Rules change, so our tax experts check every return before filing.