Form 8843: Statement for Exempt Individuals and Individuals With a Medical Condition
Who Should File?
Form 8843 provides all F and J students/scholars with an exemption for the number of days spent in the U.S. If this form is not filed and you are a student who is currently studying in the US on an F-1 or J-1 visa, you will be responsible for paying taxes on your worldwide income (US income plus any income that was earned in your country of permanent residence) and you will not be eligible to take advantage of any treaty provisions that presently exist between your home country and the U.S.
If you were a student/scholar or the dependent of a student/scholar who entered the U.S. in F-1, F-2, J-1or J-2 nonimmigrant status and were present in the U.S. for any length of time for the current tax year (i.e., the previous calendar year), then you will need to file form 8843. As a nonresident alien residing in the US in F-1, F-2, J-1, J-2 student/dependent status, you are required to file this form regardless of whether or not you had any earned income during the tax year. You will also need to complete the form if you are filing a separate tax return. Form 8843 may be submitted with your other tax form(s).
NOTE: If you arrived in the US on or after January 1, 2018 for the first time, you are not required to file form 8843 for the 2017 tax year.
Spouses and Dependents
All spouses and dependents of F-1 and J-1 students/scholars currently residing in the US with the principle visa holder are required to complete form 8843. If your child is too young to sign the form, you may sign on his/her behalf. The form should be signed in the following manner for a minor who is unable to write his/her name:
|Father or Mother’s Signature||For||Child’s Name (Age of Child)|
|(Father or Mother’s Printed Name)||(Child’s Printed Name)|
|(Relationship to Child)||(Son or Daughter)|
If your spouse or child does not have a social security number and you are eligible to claim them as dependents on your tax form, they will need to apply for an Individual Tax Identification Number (ITIN). Form W-7 is used for this purpose. The completed form should be submitted to the IRS office located in Winston-Salem.
For verification of identity, the applicant will need to present a copy of his/her passport when submitting the W-7 form. New rules now dictate that a completed tax form (i.e. 1040NR-EZ) must be submitted with the application for the ITIN. For more information on the ITIN, please visit www.irs.gov. The IRS will only issue an ITIN to a nonresident/nonimmigrant for tax-related purposes.
If you were unaware of the fact that you were required to submit Form 8843 for previous tax years in which you resided in the U.S. in F or J student/scholar status, you may file retroactively for each year the form was not filed. Simply include a separate Form 8843 for each year that was missed. When filing forms retroactively, cross out the year in the upper right hand corner and write in the year for which you are filing.
Where to Send the Form
All completed 8843 forms should be sent to the following address:
Department of the Treasury – Internal Revenue Service Center
Austin, TX 73301-0215
(A street address is not necessary)