Form 8843 Explained: The Form Every F1 Student Must File
Even if you didn't work, didn't earn a single dollar, and spent the entire year purely studying, you still have to file a form with the IRS. That form is Form 8843.
Here's a tax fact that surprises most international students: even if you didn't work, didn't earn a single dollar, and spent the entire year purely studying, you still have to file a form with the IRS.
That form is the 8843, and ignoring it is one of the most common compliance mistakes F1 students make.
What Is Form 8843?
Form 8843 is officially titled "Statement for Exempt Individuals and Individuals with a Medical Condition." Despite the confusing name, it's actually straightforward for students.
The form tells the IRS: "I was in the United States this year, but I'm claiming exempt status from the Substantial Presence Test because I'm here as a student."
Why does this matter? The IRS uses something called the Substantial Presence Test to determine if someone has been in the U.S. long enough to be considered a tax resident. F1 students are exempt from this test for their first five calendar years - but you have to actually tell the IRS you're claiming that exemption.
Form 8843 is how you tell them.
Who Must File Form 8843?
You must file Form 8843 if you were in the United States during the tax year and you are:
This includes you even if:
Everyone in your family with one of these visa statuses must file their own individual Form 8843 - including your spouse and children.
What Information Do You Need?
Form 8843 is only two pages and relatively simple. You'll need:
Part I: General Information
Part III: Students
What you DON'T need:
Step-by-Step: How to Complete Form 8843
Line 1a: Enter your visa type (F-1, J-1, etc.)
Line 1b: Enter your current nonimmigrant status - usually the same as your visa type
Line 2: Check the box that describes you. Most students check box "b" (student)
Line 3: This asks if you've been in the U.S. before. Be honest - this affects your 5-year count
Line 4a: Enter the first date you were physically in the U.S. during the tax year (e.g., "01/01/2025" if you were here all year)
Line 4b: Enter the last date you were in the U.S. during the tax year (e.g., "12/31/2025")
Line 4c: List the total days you were present in the U.S. during the tax year
Part III (for students):
Line 10: Your school's name and address
Line 11: Director of the academic program (you can put your international student advisor's name)
Line 12: The foreign school you attended before the U.S. (or your high school if you came directly to college)
Signature: Sign and date the form
When Is Form 8843 Due?
The deadline depends on whether you're also filing a tax return:
If you had U.S. income and are filing Form 1040-NR:
If you had NO income and are ONLY filing Form 8843:
Yes, you get extra time if it's your only form - but we recommend filing by April 15 anyway to keep things simple.
Where Do You Mail Form 8843?
This is where many students get confused. You mail Form 8843 to:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
Important notes:
What Happens If You Don't File Form 8843?
The IRS isn't going to kick down your door for missing Form 8843. However, there are real consequences:
1. You might become a "resident" by default
Without Form 8843, the IRS may assume you're subject to the Substantial Presence Test. If you've been here long enough, their records could show you as a resident alien - which changes your tax obligations entirely.
2. Complications with future immigration applications
USCIS reviews tax compliance when processing visa extensions, status changes, and green card applications. Missing tax forms can create questions you'd rather not answer.
3. You can't prove your nonresident status
If there's ever a question about your tax status, Form 8843 is your documentation. Without it, you have nothing to show you were claiming the student exemption.
Common Questions About Form 8843
Q: I forgot to file Form 8843 for previous years. What do I do?
File them now. There's no penalty for late Form 8843 filings - just mail the forms for each missed year to the Austin address. Better late than never.
Q: I have an SSN. Do I still need to file Form 8843?
Yes. Having an SSN doesn't change your requirement to file.
Q: My university said they'd handle my tax forms. Does that include Form 8843?
Usually no. Universities provide access to tax software for students with income, but Form 8843 is your individual responsibility. Don't assume someone else is filing it for you.
Q: I was only in the U.S. for one month. Do I still need to file?
Yes. Even one day in the U.S. during the tax year creates a filing obligation for Form 8843.
The Easy Way: Let F1TaxReturn Handle It
When you use F1TaxReturn to file your taxes, we automatically generate Form 8843 for you with all the correct information - whether you have income or not.
No manual form filling. No figuring out where to mail it. No stress.
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