Form 8843. Statement for exempt students, scholars and othersExplains why your days in the US shouldn't count toward the substantial presence test, so you stay a nonresident. Every exempt person files their own, including spouses and children on F-2 or J-2 visas, even with no income.
Tax forms › 8843
International, immigration and foreign owners
Form 8843
Statement for exempt students, scholars and others
What it is
Explains why your days in the US shouldn't count toward the substantial presence test, so you stay a nonresident. Every exempt person files their own, including spouses and children on F-2 or J-2 visas, even with no income.
Who it's for
Nonresidents in the US on F, J, M or Q visas (students, researchers, teachers, trainees) and their dependents, plus some others who exclude days from the presence test.
Good to know
- Students are usually exempt for 5 calendar years, teachers and researchers for 2 of the last 6.
- Missing it can make you a resident for tax purposes, with your worldwide income taxable.
The law behind it
Related forms
5472Report of a foreign-owned US company8938Statement of specified foreign financial assets (FATCA)FinCEN 114 (FBAR)Report of foreign bank and financial accounts2555Foreign earned income exclusion
General information, not tax or legal advice. Check the current IRS instructions for the form before you file.