IRS Form 8843, Statement for Exempt Individuals and Individuals With a Medical Condition
Certain nonresident individuals use Form 8843 to explain days of U.S. presence that do not count under the substantial presence test.
Opens a fillable version in your browser. Free, no account, and free to download. This is a helper, not the official form.
About IRS Form 8843
Form 8843 is a statement filed by certain individuals to explain why days of presence in the United States should not be counted for the substantial presence test. It is commonly filed by foreign students, teachers, trainees, and other exempt individuals.
The substantial presence test is used to determine whether a person is treated as a resident alien for tax purposes. Exempt individuals, such as students on certain visas, can exclude days of presence, which may allow them to remain nonresident aliens. Form 8843 documents this status.
Many students and scholars must file Form 8843 even if they had no U.S. income, often along with a nonresident tax return when income exists. Because visa categories and day-counting rules matter, follow the official instructions to complete the correct parts.
Who needs to complete it
- Foreign students in the United States on qualifying student visas.
- Teachers and trainees present under qualifying visa categories.
- Professional athletes competing in charitable sports events, in some cases.
- Individuals unable to leave the United States due to a medical condition.
How to fill out IRS Form 8843
- 1Enter your name and taxpayer identification number if you have one, along with your U.S. and foreign addresses.
- 2Provide your visa type and immigration status for the year.
- 3Complete the general information part about your days of presence.
- 4Complete the specific part that applies to you, such as the section for teachers and trainees or the section for students.
- 5Provide details about the institution, program, or condition as requested.
- 6If filing with a tax return, attach Form 8843; if you have no income to report, file it by itself.
- 7Sign and date the form if you are filing it separately from a return.
- 8Follow the official line-by-line instructions to confirm which parts apply and the filing deadline.
Ask AI about this form
Get plain-language help understanding IRS Form 8843. General guidance only, not legal or tax advice.
Frequently asked questions
Do I have to file Form 8843 if I had no U.S. income?
Many exempt individuals, such as students and scholars, are required to file Form 8843 even with no income. Check the instructions for your specific category.
What is the substantial presence test?
It is a day-counting test that determines whether a foreign individual is treated as a resident alien for tax purposes. Form 8843 lets certain people exclude days from that count.
How do I file Form 8843?
If you have a U.S. tax return to file, attach Form 8843 to it. If you have no income and no return, mail the form by itself to the address in the instructions by the deadline.