IRS Form 8843 – If you’re a nonresident alien in the United States on an F, J, M, or Q visa — whether as an international student, scholar, teacher, trainee, or dependent — you may need to file IRS Form 8843 even if you earned no U.S. income. This simple informational statement helps you maintain your nonresident tax status and avoid unexpected U.S. tax obligations.
In this up-to-date 2026 guide (for tax year 2025), you’ll learn exactly what Form 8843 is, who must file it, the deadline, step-by-step filing instructions, and common mistakes to avoid. All information comes directly from official IRS sources so you can file with confidence.
What Is IRS Form 8843?
Form 8843 is officially titled “Statement for Exempt Individuals and Individuals With a Medical Condition.” It is not a U.S. income tax return. Instead, it is a required informational statement that explains why certain days you spent in the United States should be excluded when the IRS applies the substantial presence test.
The substantial presence test determines whether you are a U.S. resident for tax purposes. Under the test, you are generally considered a resident if you were physically present in the U.S. for at least 31 days in the current year and 183 days over a 3-year period (counting all days in the current year, 1/3 of the previous year, and 1/6 of the year before that).
Form 8843 allows “exempt individuals” (primarily students and scholars on qualifying visas) and those prevented from leaving due to a medical condition to exclude those days so they remain nonresident aliens for tax purposes.
Who Must File Form 8843 in 2026?
You must file Form 8843 for tax year 2025 if all of the following apply:
- You are a nonresident alien for U.S. tax purposes.
- You were present in the United States during 2025.
- You qualify as an exempt individual (teacher/trainee, student, or professional athlete in a charitable event) or you were unable to leave the U.S. because of a medical condition or problem that arose while you were here.
Most common filers (F-1, J-1, M-1, Q-1 visa holders and their F-2/J-2 dependents):
- International students (F, J, M, Q visas)
- Scholars, researchers, teachers, and trainees (J or Q visas)
- Spouses and children (any age) in F-2 or J-2 status
Each family member must file their own separate Form 8843 — even infants and young children.
You do NOT need to file if:
- You are a U.S. resident for tax purposes.
- You are on an A or G visa (with limited exceptions for A-3/G-5).
2026 Filing Deadlines and Mailing Address
| Situation | Deadline (2026) | Where to Mail |
|---|---|---|
| Filing with Form 1040-NR | April 15 (or extended due date) | Address listed in your 1040-NR instructions |
| Standalone Form 8843 only (no U.S. income or tax return required) | June 15 | Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 |
Important: Mail each person’s Form 8843 in a separate envelope. Use certified mail or tracking for proof of timely filing. The IRS does not send confirmation.
Do You Need an SSN or ITIN?
No — if you are filing only Form 8843 and have no U.S. income, you do not need a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). Simply leave the TIN box blank.
If you already have an SSN or ITIN (for example, from previous employment), enter it at the top of the form.
Step-by-Step: How to Complete Form 8843 (2025 Tax Year)
Download the latest form directly from the IRS: Form 8843 PDF.
Part I – General Information (Everyone completes this)
- Name, address (foreign and U.S.), and TIN (if any)
- Visa type and entry date (Line 1a)
- Current nonimmigrant status as of Dec. 31, 2025 (Line 1b)
- Country(ies) of citizenship and passport details
- Days physically present in the U.S. for 2025, 2024, and 2023 (use your I-94 travel history at i94.cbp.dhs.gov)
- Days you are claiming as excluded (Line 4b)
Part II – Teachers and Trainees (J or Q visa, non-student)
Complete if you were a teacher or trainee.
Part III – Students (F, J, M, or Q visa)
Most international students complete Parts I and III only.
Part IV – Professional Athletes
Rare; used for charitable sports events.
Part V – Individuals With a Medical Condition
Requires a physician’s certification.
Tip: Students usually only need Parts I and III. Scholars/teachers use Parts I and II. Fill neatly by hand or use tax software that supports Form 8843.
How to File Form 8843?
- Complete the form accurately.
- Sign and date it (required for standalone filings).
- If you have a tax return (Form 1040-NR), attach Form 8843 to it.
- Mail by the deadline to the correct address (see table above).
- Keep a copy for your records.
Many universities and tax software (Glacier Tax Prep, Sprintax, etc.) provide free or low-cost help with this form.
Common Mistakes to Avoid
- Filing late (can affect future residency status).
- Forgetting to file a separate form for each dependent.
- Incorrect day count — always verify with I-94 records.
- Claiming medical exclusion without physician certification.
- Not filing when required — even with zero U.S. income.
What If You Forgot to File in a Previous Year?
You can still file late Forms 8843. There is generally no penalty for late filing of Form 8843 alone, but it may help protect your nonresident status in future years. Consult a tax professional if you have concerns.
Frequently Asked Questions (FAQ)
- Q: Do I have to file Form 8843 if I had no U.S. income?
A: Yes — if you are a nonresident on a qualifying visa. - Q: Can I e-file Form 8843?
A: Standalone Form 8843 must be mailed. It can be e-filed only when attached to a Form 1040-NR through supported tax software. - Q: Is Form 8843 the same as a tax return?
A: No. It is purely informational to support your exempt status.
Official Resources
- IRS Form 8843 (2025)
- About Form 8843 – IRS.gov
- Publication 519, U.S. Tax Guide for Aliens
Bottom line: Filing Form 8843 is quick, straightforward, and protects your tax status as a nonresident alien. Don’t miss the June 15, 2026 deadline for standalone filings.
If you have U.S. source income or complex questions, consider using IRS-approved tax software designed for nonresidents or consult a qualified tax advisor. Always rely on the latest IRS instructions for your specific situation.
Last updated: April 2026. Always verify with IRS.gov for any last-minute changes.