Guide to Form 8843 for J1 and F1 Visa Holders

As a J1 or F1 visa holder, there’s a chance you didn’t earn an income in the US during 2019. Does this mean you don’t have to worry about filing tax returns or other documentation to the Internal Revenue Service (IRS)? 

Unfortunately not! If you are a non-resident alien, you are still required to file a Form 8843 even if you aren’t required to pay any taxes. 

What exactly is a Form 8843? How does it work and by when do you need to send it to who? We’ll answer all your questions about Form 8843 and your tax filing obligations as a non-resident alien below. 

What is Form 8843?

A Form 8843 is called “Statement for Exempt Individuals and Individuals With a Medical Condition”. This is a complicated name and can sound confusing. But, don’t worry, Form 8843 is simply used to document the number of days you spent outside the US for tax purposes. This is important so the IRS can determine your tax responsibility in the US.

We’ll take a look in detail at who exactly is required to file Form 8843. In short, Form 8843 has to be filed by non-resident aliens as part of their tax filing obligations. Take note, however, Form 8843 is not a tax return! The purpose of Form 8843 is merely to provide specific information to the IRS.

Who Needs Form 8843?

Firstly, only non-residents for tax purposes need to file Form 8843. You can determine whether you are a resident for tax purposes by applying the substantial presence test and following the guidelines here. If you are a resident for tax purposes you don’t need to worry about Form 8843 but you will have other tax filing obligations. 

If you are in the US on a J1, J2, F1 or F2 visa with a nonimmigrant status (and you are a non-resident alien), you must file a Form 8843. 

Form 8843 is required even if you didn’t receive any income in the past year. Even though this form is headed to the IRS as part of your tax filing obligations, the fact that you didn’t actually receive an income or you aren’t required to file a tax return is irrelevant. 

To make it easier there are three questions you can answer to determine whether you must file the Form 8843:

1. Are you a non-resident alien for tax purposes in the US?
2. Were you present in the US during 2019?
3. Were you in the US on a J1, J2, F1 or F2 visa?

If you answered “Yes” to all three questions then you have to file Form 8843. 

You will note that J2 and F2 visas are also included. Spouses and dependents of non-resident aliens are also required to file a Form 8843. 

Now that you know whether you have to file Form 8843, let’s take a look at how exactly you can go about filing it.

How to File Form 8843

Form 8843 is a straightforward form with 5 parts. As a J1 or F1 visa holder only parts 1 to 3 will probably be relevant to you. You can skip the parts that are not relevant to you. 

Part 1 – General Information

You will need to include the following information under Part 1 of Form 8843:

• Personal details. Fill in your personal details as it appears on your passport.
• Your ITIN or your SSN. If you don’t have an ITIN or SSN you don’t have to fill it in. If you do have one you must include it here. 
• Type of Visa. You must include the type of visa you are on (for example J1 or F1 visa).
• Days present in the US. You will have to fill in the number of days you were present in the US in the last 3 years, as well as in the last tax year. 

Part 2 – Teachers and Trainees

Part 2 is applicable to teachers or trainees. Here you will need to provide details of the academic institution or program you were involved in in the past year. 

Part 3 – Students

If you are a student on an F1 or J1 visa you have to provide details of your academic institution or program in Part 3. There are some additional questions which you must also answer in line with your personal circumstances. These include questions like whether you have taken steps to apply for lawful permanent resident status.

Form 8843 also has Part 4 (Professional Athletes) and Part 5 (Individuals with a Medical Condition or Medical Problem), but if you are a J1 or F1 visa holder these parts will most probably not apply to you. 

Where to Send Form 8843

Form 8843 is usually attached to an income tax return. As mentioned before, you have to file this form even if you are not required to file a tax return or pay J1 visa taxes. If you didn’t earn any income and you will only be filing Form 8843, you can complete the form and send it in a separate envelope.  

Your Form 8843 can be mailed to:

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

Even though your spouse and dependents will also need to file Form 8843, it is important that you don’t send all the forms together in one envelope. You must file each Form 8843 separately. 

Remember, your Form 8843 must be submitted before 5 June 2020 so make sure you send your form on time so it can reach the IRS before this deadline.

I Need to File Form 8843 for Prior Years.  How Do I Do This?

You might only have found out now that you are (and were) required to file a Form 8843. Don’t worry, you can still file a Form 8843 retroactively for each year you missed. But, how do you do this?

All you have to do is include a completed Form 8843 for each previous year you missed. If you are filing your Form 8843 retroactively, cross out the year listed in the form (in the upper right-hand corner) and write the year you are filing for there. It’s as simple as that!

Conclusion

You might have thought the fact that you didn’t earn any income in the US as a J1 or F1 visa holder in 2019 meant you don’t have to worry about any tax filing obligations. Unfortunately, this is not the case. But complying with your tax filing obligations as a non-resident alien doesn’t need to be a hassle. All you need to do is complete and file your Form 8843 before the 5 June 2020 deadline. It is a simple form with a simple process. So make sure you complete and send your form in time so you comply with all your tax filing obligations. 

Frank Gogol

I’m a firm believer that information is the key to financial freedom. On the Stilt Blog, I write about the complex topics — like finance, immigration, and technology — to help immigrants make the most of their lives in the U.S. Our content and brand have been featured in Forbes, TechCrunch, VentureBeat, and more.

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