Form 8843 · 2026
Do You Need Form 8843?
Form 8843 keeps an F-1 or J-1 visitor's days from counting toward US residency. Answer three questions to see whether you file it for 2026, which parts, with what, and by when.
Example: a first-year student with no income
Yes, file Form 8843 for 2026
Due June 15, 2027- Fill in Part I and Part III, for students. Each person files their own Form 8843.
- Sign page 2: a Form 8843 filed on its own is signed. It needs no Social Security number or ITIN.
- Mail it by June 15, 2027, on its own, to:Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215
Missed an earlier year? There is no fine, but file it for every year you were here and file any missed years now.
Fill in Form 8843 freeThe dates and address are from the 2026 draft Form 8843 and the IRS filing rules. This is information, not tax advice. Checked against IRS sources on . How we research.
What is Form 8843?
Form 8843, Statement for Exempt Individuals, tells the IRS which days in the US to leave out of the substantial presence test. F-1, J-1, M-1 and Q-1 students file it for each of their first five calendar years, income or not.
Without those days, a student is a nonresident alien and files Form 1040-NR, not Form 1040. To see how your years count, use the resident alien checker.
When is Form 8843 due?
- June 15, 2027 if Form 8843 is the only thing you file, or your Form 1040-NR reports no wages.
- April 15, 2027 if your Form 1040-NR reports wages, such as a campus job, CPT or OPT.
Which parts do I fill in?
- Everyone fills in Part I: your name, visa, and days in the US over the last three years.
- Students fill in Part III: your school, its program director, and your visa in each earlier year.
- Teachers, researchers and trainees on a J or Q visa fill in Part II.
Line by line, with an example: how to fill in Form 8843.
Sources
01Who needs to file Form 8843?
Every F, J, M or Q visitor who is an exempt individual, and their F-2, J-2, M-2 or Q-3 family members, each on their own form. It is what keeps your days in the US from counting toward the substantial presence test. You file it for every year you are exempt, income or not.
02Do I need to file Form 8843 if I had no income?
Yes. With no US income, Form 8843 is the only thing you file. Sign it and mail it on its own by June 15, 2027.
03When is Form 8843 due for 2026?
June 15, 2027 if you file it alone or have no wages; April 15, 2027 if it goes with a Form 1040-NR reporting wages. With a Form 1040-NR, it goes in the same envelope, attached to the return, by that return's due date.
04Where do I mail Form 8843?
On its own, to Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215. If you file Form 1040-NR, attach Form 8843 to it and mail both to the address in the Form 1040-NR instructions.
05Do I need an SSN or ITIN for Form 8843?
No, not to file it alone. The form asks for a US taxpayer identification number only "if any". That goes for F-2 and J-2 family members with no income too.
06What if I never filed Form 8843 for an earlier year?
File it now. There is no fine, but file it for every year you were here, and file any missed years now.
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The substantial presence test with your own days and your exempt years counted for you.
Check your statusForm 8843, Filled In Free
Answer a few questions and F1TaxReturn fills in Form 8843, and Form 1040-NR if you had income, ready to print, sign and mail. Free, once the final 2026 forms are published.