IRS Form 8843

Purpose of the Form

IRS Form 8843 is an information statement that is filed to the IRS annually by foreign nationals. This form is essential for international students in the U.S. because it helps determine residency status for tax purposes as well as tax requirements by excluding the days of presence for the purposes of the Substantial Presence test.

Please don’t be concerned by words “Individual with Medical Condition”. If you are an international student or scholar, you will be completing the form as an Exempt Individual.

Who is required to file the form?

  • Non-resident alien (NRA) students and scholars in the U.S. in F, J, M or Q status who were present in the US during the year (even if presence was for only 1 day)
  • F and J students must file in their first five calendar years in the United States (i.e. until the visa holder becomes a resident alien for tax purposes)
  • Non-students file in two of the current seven years in F, J, M, or Q status
  • Dependents of those in F, J, M or Q visa status must also file

Documents Needed to Complete the Form

  • Passport
  • U.S. entry and exit dates found in your Form I-94 Arrival-Departure Record
  • Visa/Immigration status information, Form DS-2019 (for J visa holders) or Form I-20 (for F visa holders)
  • Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)

Mail the form by April 15 to:

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