OtterFillHow to fill in Form 8843
Form 8843 is the statement that students, teachers, researchers and trainees on F, J, M or Q visas, and their spouses and children, file with the IRS to explain why their days in the United States do not count toward U.S. tax residence. Each person files their own form for each year they were in the United States, even with no income, either attached to Form 1040-NR or mailed on its own.
Last checked against the official form:
- Form
- Form 8843
- Edition
- 2025
- Issued by
- Internal Revenue Service (IRS)
- Form language
- English
- Who receives it
- The IRS: attached to your Form 1040-NR, or mailed on its own to the IRS in Austin, Texas
- Who files
- Each person who excludes days, including spouses and children, one form each, even with no income
- Deadline
- The due date of Form 1040-NR, including extensions: check the official page for the current year
- Cost
- Free
- Not a tax return
- It reports no income and does not replace Form 1040-NR when you have to file one
What this form is
Form 8843, “Statement for Exempt Individuals and Individuals With a Medical Condition”, is not a tax return. It explains to the IRS why you do not count some of your days in the United States for the substantial presence test, the day count that decides whether a person who is not a U.S. citizen is a U.S. resident for tax purposes. You meet that test with at least 31 days in the year and 183 days over 3 years, counting all days of this year, 1/3 of the days of last year and 1/6 of the year before.
Most people who file it are students on F, J, M or Q visas, and teachers, researchers and trainees on J or Q visas, with their spouses and children. For a limited number of years they are “exempt individuals”: their days are not counted toward the test. It does not mean they pay no tax. Professional athletes at charitable sports events and people who could not leave because of a medical condition that arose in the United States use the same form.
It has five parts. Everyone completes Part I; you then complete only the part that fits you: Part II for teachers and trainees, Part III for students, Part IV for professional athletes, Part V for a medical condition. The addresses at the top and the signature at the end are needed only when you mail the form on its own, not with a tax return.
Who has to fill it in
You file it if all of these are true:
- You are not a U.S. citizen or green card holder and were in the United States at some time during the year.
- You were there on an F, J, M or Q visa as a student, teacher, researcher or trainee, or as the spouse or child of one (for example F-2 or J-2).
- You are a nonresident for tax purposes because you do not count those days for the substantial presence test.
- This holds even if you had no U.S. income: each family member files their own form.
You do not file it, or you need another form, if:
- You are a U.S. resident for tax purposes: Form 8843 is not for you.
- You are in the United States on an A or G visa as a foreign government-related individual: you do not have to file it, unless your visa is A-3 or G-5, which count all days.
- You claim the closer connection to a foreign country exception: that is Form 8840.
- You had U.S. income you must report: file Form 1040-NR and attach Form 8843 to it.
Field-by-field instructions
Top of page 1: name, number and addresses
| On the form | What it means | How to fill it in |
|---|---|---|
| For calendar year 2025, or tax year beginning …, 2025, and ending …, 20 … | The year the statement is for. | This edition is for calendar year 2025. Fill in the start and end dates only if your tax year is not the calendar year. |
| Your first name and initial | Your given name and middle initial. | Write it as it appears in your passport. |
| Last name | Your family name. | Write it as it appears in your passport. |
| Your U.S. taxpayer identification number (TIN), if any | Your U.S. Social Security number or Individual Taxpayer Identification Number (ITIN), if you have one. | Enter it if you have one. If you have neither, leave the box blank: you do not need one to file Form 8843 on its own. Never invent a number. |
| Address in country of residence | Your address in your home country. | Fill it in only if you mail Form 8843 on its own, not with a U.S. tax return. |
| Address in the United States | Your address in the United States. | Fill it in only if you mail Form 8843 on its own, not with a U.S. tax return. |
Part I: General information
| On the form | What it means | How to fill it in |
|---|---|---|
| Line 1aType of U.S. visa (for example, F, J, M, Q, etc.) and date you entered the United States | Your visa type and the date you last entered the United States. | Write the type, such as F-1, J-1 or J-2, and the date of your most recent entry, which is on your I-94 record (i94.cbp.dhs.gov). If you attach the form to Form 1040-NR and give this information there, write “Information provided on Form 1040-NR” instead. |
| Line 1bCurrent nonimmigrant status. If your status has changed, also enter date of change and previous status. | Your immigration status on the last day of the year. | Usually the same as line 1a. If you changed status without leaving the United States, for example from B-2 to F-1, also write the date of the change and your previous status; the approval date is on your Form I-797. |
| Line 2Of what country or countries were you a citizen during the tax year? | Your citizenship during the year. | List every country whose citizen you were during the year. |
| Line 3aWhat country or countries issued you a passport? | The countries that issued your passports. | List each country that issued you a passport. |
| Line 3bEnter your passport number(s) | Your passport numbers. | Copy the number of each passport exactly. |
| Line 4aEnter the actual number of days you were present in the United States during: 2025 / 2024 / 2023 | How many days you were actually in the United States in each of the 3 years. | A day counts if you were in the country for any part of it, so arrival and departure days count. Leave out days you spent abroad, and write the actual number for each year. |
| Line 4bEnter the number of days in 2025 you claim you can exclude for purposes of the substantial presence test | How many of this year's days you do not count for the substantial presence test. | If you were an exempt student, teacher or trainee for your whole stay in 2025, this is normally the same as the 2025 number on line 4a. If only some days can be excluded, enter only those. |
Part II: Teachers and trainees
| On the form | What it means | How to fill it in |
|---|---|---|
| Line 5For teachers, enter the name, address, and telephone number of the academic institution where you taught in 2025 | The school or institution where you taught in 2025. | Teachers on a J visa write its name, address and telephone number; many international offices give the exact wording. Q visa holders skip line 5. |
| Line 6For trainees, enter the name, address, and telephone number of the director of the academic or other specialized program you participated in during 2025 | The director of the program you took part in during 2025. | Trainees and researchers write the director's name, address and telephone number; many schools tell you which office to name. Q visa holders name the director of their cultural exchange program. |
| Line 7Enter the type of U.S. visa (J or Q) you held during: 2019 2020 2021 2022 2023 2024 | Your J or Q visa type in each of the 6 earlier years, 2019 to 2024. | Write the visa type only for years you were in the United States, and leave the other years blank. If your visa type changed in one of those years, attach a statement with the new type and the date you got it. |
| Line 8Were you exempt as a teacher, trainee, or student for any part of 2 of the preceding 6 calendar years (2019 through 2024)? | Whether you were already exempt as a teacher, trainee or student in 2 of the 6 earlier years. | Tick Yes if you were exempt for any part of 2 of the years 2019 to 2024. Then you cannot exclude your 2025 days as a teacher or trainee unless the exception in the instructions applies, which requires among other things that a foreign employer paid all your pay. |
Part III: Students
| On the form | What it means | How to fill it in |
|---|---|---|
| Line 9Enter the name, address, and telephone number of the academic institution you attended during 2025 | The school you attended in 2025. | Write its name, address and telephone number, as your international office gives them. A spouse or child writes the student's school, for example “Spouse/Dependent of student attending” and the school. Q visa holders skip line 9. |
| Line 10Enter the name, address, and telephone number of the director of the academic or other specialized program you participated in during 2025 | The director of your academic program. | Write the name, address and telephone number your school tells you to use, often its international office. A spouse or child names the student's program director the same way. |
| Line 11Enter the type of U.S. visa (F, J, M, or Q) you held during: 2019 2020 2021 2022 2023 2024 | Your F, J, M or Q visa type in each of the 6 earlier years, 2019 to 2024. | Write the visa type only for years you were in the United States, and leave the other years blank. If your visa type changed in one of those years, attach a statement with the new type and the date you got it. |
| Line 12Were you exempt as a teacher, trainee, or student for any part of more than 5 calendar years? | Whether you were exempt as a teacher, trainee or student in more than 5 calendar years. | Any part of a calendar year counts as a year. If you tick Yes, attach a statement with the facts that show you do not intend to live in the United States permanently. |
| Line 13During 2025, did you apply for, or take other affirmative steps to apply for, lawful permanent resident status in the United States or have an application pending to change your status to that of a lawful permanent resident of the United States? | Whether you took steps toward a green card in 2025. | Tick Yes if you applied, took other steps to apply, or had an application pending to become a lawful permanent resident; otherwise tick No. |
| Line 14If you checked the “Yes” box on line 13, explain | Your explanation if you ticked Yes on line 13. | Explain the application and where it stands. Leave it blank if you ticked No. |
Part IV: Professional athletes
| On the form | What it means | How to fill it in |
|---|---|---|
| Line 15Enter the name of the charitable sports event(s) in the United States in which you competed during 2025 and the dates of competition | The charitable sports events you competed in during 2025, with their dates. | Professional athletes only. Students, scholars and their families leave Part IV blank. |
| Line 16Enter the name(s) and employer identification number(s) of the charitable organization(s) that benefited from the sports event(s) | The charities that benefited from those events, with their employer identification numbers. | Write each charity's name and number, and attach a statement showing that all net proceeds went to them. |
Part V: Individuals with a medical condition or medical problem
| On the form | What it means | How to fill it in |
|---|---|---|
| Line 17aDescribe the medical condition or medical problem that prevented you from leaving the United States | The medical condition or problem that kept you from leaving the United States. | Describe it. Part V is only for a condition that arose while you were in the country: not for a trip made for treatment, and not for a condition you knew about before you arrived. |
| Line 17bEnter the date you intended to leave the United States prior to the onset of the medical condition or medical problem described on line 17a | The date you meant to leave before the condition began. | Enter the date you had planned to leave. |
| Line 17cEnter the date you actually left the United States | The date you actually left. | Enter the date you left the United States. |
| Line 18Physician’s Statement | Your doctor's certification of the facts on line 17. | Your physician or other medical official completes and signs it with their name, address, telephone number and the date. You do not fill it in yourself. |
Signature (only when you file the form on its own)
| On the form | What it means | How to fill it in |
|---|---|---|
| Your signature | Your signature, confirming the form is true under penalties of perjury. | Sign only if you mail Form 8843 on its own; attached to Form 1040-NR, the form is not signed here. A parent or guardian signs for a child too young to sign. |
| Date | The day you sign. | Write the date you sign the form. |
Key terms
| Term on the form | What it means |
|---|---|
| Exempt individual | For the substantial presence test only: a person whose days in the United States are not counted, such as a student on an F, J, M or Q visa or a teacher or trainee on a J or Q visa, for a limited number of years. It does not mean exempt from tax. |
| Alien individual | The IRS term for a person who is not a U.S. citizen. |
| Substantial presence test | The day count that decides whether a person who is not a U.S. citizen is a U.S. resident for tax purposes: at least 31 days this year and 183 days over 3 years by the weighted count. |
| Nonimmigrant status | Your temporary immigration status in the United States, such as F-1, J-1 or J-2, as shown on your I-94 record. |
| Taxpayer identification number (TIN) | A U.S. tax number for a person: a Social Security number or an Individual Taxpayer Identification Number. |
| Lawful permanent resident | A green card holder: a person allowed to live in the United States permanently. |
| Director of the academic or other specialized program | The person in charge of your academic or exchange program. Many schools tell you which name and office to write. |
| Penalties of perjury | A legal warning that a knowingly false statement on the form can be punished. |
Common mistakes
- 1
Not filing because you had no income
The form is about your days in the United States, not your income. F and J students and scholars who are nonresidents file it even with no income at all.
- 2
Forgetting your spouse and children
Each family member on an F-2 or J-2 visa, including young children, files their own Form 8843.
- 3
Several forms in one envelope
Mail each person's form separately, and do not put other forms in the envelope.
- 4
Filling in the wrong part
Students complete Part III, teachers, researchers and trainees Part II. Parts IV and V are for professional athletes and medical cases; most students and scholars leave them blank.
- 5
Visa types for years you were not in the United States
On lines 7 and 11, write a visa type only for the years you were present, and leave the others blank.
- 6
Counting days abroad on line 4a
Line 4a is the actual days you were in the United States. Days you spent outside the country, such as trips home, do not count.
- 7
Thinking you need an SSN or ITIN first
If you have no U.S. tax number, leave the box blank. You do not need one to file Form 8843 on its own.
- 8
Mailing it without a signature or a copy
When you mail it on its own, sign and date page 2. Keep a copy and proof of mailing: the IRS does not confirm receipt.
Questions and answers
Do I need to file Form 8843 if I had no income?
Yes, if you were in the United States as a nonresident on an F, J, M or Q visa and exclude your days for the substantial presence test. The form is about your days, not your income.
When is the Form 8843 deadline?
It is due by the due date of Form 1040-NR, including extensions. For a calendar year, that is April 15 of the next year if you received wages subject to U.S. income tax withholding, and June 15 otherwise; when the date falls on a weekend or legal holiday, it moves to the next business day. Check the official page for the current year.
Where do I mail Form 8843?
If you file Form 1040-NR, attach Form 8843 to it and mail both to the address in the Form 1040-NR instructions. If you have no tax return to file, mail it to: Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215.
Do my spouse and children need their own Form 8843?
Yes. Each F-2 or J-2 family member files their own form, including children of any age. A parent or guardian signs for a child too young to sign.
Do I need an SSN or ITIN to file Form 8843?
No. Enter your number if you have one; otherwise leave the box blank.
Can I file Form 8843 online?
On its own, it is mailed on paper: the instructions give only a mailing address. If you file Form 1040-NR, it goes with your return.
I did not file Form 8843 in earlier years. What can I do?
You can still file for each missed year, on that year's edition of the form from the IRS prior-year forms page, one form per year. The IRS instructions say late filers may lose the exclusion as a professional athlete or for a medical condition unless they show they took reasonable steps to comply.
Is Form 8843 a tax return?
No. It is a statement that explains why you exclude days of presence. If you also had U.S. income you must report, you file Form 1040-NR as well.
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