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Form 8843: Statement for Exempt Individuals and Individuals With a Medical Condition
IRS Form 8843 is used by alien individuals to explain claims of excluding days of presence in the U.S. due to exemption or medical issues; filing must occur by the due date (including extensions) for filing Form 1040-NR.
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IRS Form 8843 - Statement for Exempt Individuals and Individuals With a Medical Condition
IRS Form 8843 is used by alien individuals to explain claims of excluding days of presence in the U.S. due to exemption or medical issues; filing must occur by the due date (including extensions) for filing Form 1040-NR.
Risk Radar
Scan points- 1Failure to complete the correct parts of Form 8843 based on your status (e.g., student vs. athlete) invalidates exclusion claims.
- 2Failing to include the name and type of U.S. visa held during each required year in Part I.
- 3Omitting details about the academic institution or program director when claiming student status (Part III).
- 4Not completing Parts I and IV if qualifying for exclusion based on professional athlete status.
- 5Failing to attach Form 8843 when filing a 2025 Form 1040-NR.
Plain English
This form helps non-citizen individuals prove that their time spent in the United States should not count toward establishing tax residency. It explains if your presence was limited because of a medical condition or specific temporary student/exchange status. Filing this document correctly is necessary to prevent being considered a U.S. resident for tax purposes.
Submission Date
- Filing date: 2025-11-03 22:10:22
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an alien individual must explain a claim that days of presence in the United States can be excluded from the substantial presence test because the filer was exempt or unable to leave due to a medical condition or problem.
- Do not use it if the filer is present under any other “A” or “G” class visa, as Form 8843 is not required. Also, individuals present under an A-3 or G-5 class visa must count all days of presence in the United States for purposes of the substantial presence test.
- Check Form 1040-NR instead when filing a tax return that requires this form to be attached.
Form selector
Use this form or another form?
Filing with Form 1040-NR
Attach Form 8843 to the 2025 Form 1040-NR when filing it.
✓ Confirm that you are attaching the form, not mailing it separately.
A-3 or G-5 Class Visa Holders
Individuals present under A-3 or G-5 class visas must count all their days of presence in the United States for purposes of the substantial presence test.
✓ Review Pub. 519 for more details on visa requirements.
Separate Filing
If filing Form 8843 by itself and not with a U.S. tax return, ensure all entries are completed fully.
✓ Do not leave any sections blank if the form is filed separately.
Deadline or filing window
If filing a 2025 Form 1040-NR, attach Form 8843 to it. If you do not have to file a 2025 tax return, mail Form 8843 by the due date (including extensions) for filing Form 1040-NR.
Checklist
What you need before filling it out
Required documentation for status change
Electronic arrival/departure record from CBP I-94 website · Part I—General Information
Filing Form 8843 separately
Complete all entries on the form · General Instructions
Deadline and Penalty
Failure to file Form 8843 on time · General Instructions
Completing Part I when attached to Form 1040-NR
Enter “Information provided on Form 1040-NR” on line 1a of Form 8843 · General Instructions
Before you submit
- 1Confirm that you are an alien individual and not a foreign government-related individual.
- 2If attaching to Form 1040-NR, ensure line 1a reads “Information provided on Form 1040-NR.”
- 3Verify that the name of the taxpayer is correctly entered in Part I—General Information.
- 4Confirm your current nonimmigrant status and date are accurate as of the last day of the tax year.
- 5If filing separately, ensure all entries on Form 8843 are completed fully.
- 6Verify that any claims regarding medical conditions include a signature from a physician or other medical official.
- 7Ensure the form is mailed or attached by the due date (including extensions) for filing Form 1040-NR.
How to file this form
- 1Determine if you are attaching Form 8843 to Form 1040-NR or mailing it separately.
- 2Gather supporting documentation, including the electronic arrival/departure record from the CBP I-94 website and any medical records.
- 3Complete Part I—General Information by entering your visa type, dates, and current status. If attaching to Form 1040-NR, follow instructions regarding line 1a.
- 4If claiming exclusion due to a medical condition, have the required section completed and signed by a physician or other medical official.
- 5Sign and date the form under penalties of perjury, declaring that the information is true, correct, and complete.
- 6Mail Form 8843 (if filing separately) or attach it to your tax return by the due date (including extensions), and keep a copy for your records.
Known limitations
- 1An individual present under an “A-3” or “G-5” class visa must count all days of presence in the United States for purposes of the substantial presence test, and Form 8843 does not apply to them.
- 2Individuals who are present under any other “A” or “G” class visa are not required to file Form 8843.
- 3If an individual was exempt as a teacher, trainee, or student for any part of 2 of the 6 prior calendar years, they can only exclude days of presence in 2025 as a teacher or trainee if all four conditions listed on Form 8843 apply.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
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Fillable formOpen in Editor->The current edition of Form 8843 is dated 20/25; for the latest information about developments, users should visit www.irs.gov/Form8843.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 20/25.
- IRS Website link — confirm the general information page is available at www.irs.gov/Form8843.
- Mailing address — if mailing separately, use Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215.
- Filing status — determine if you are an alien individual who needs to explain their claim for excluding days of presence.
Quick Facts
Downloads
Sources
- SRCInstructions p.1 — Form 8843 is for use by alien individuals only.
- SRCForm p.3 — An alien individual must file Form 8843 if they are not a foreign government-related individual and want to explain excluding days of presence due to exemption or medical issues.
- SRCForm p.3 — If filing a 2025 Form 1040-NR, attach Form 8843 to it.
- SRCForm p.3 — Mail Form 8843 to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 if not filing a 2025 tax return.
- SRCForm p.3 — Failure to file Form 8843 on time may result in being considered a U.S. resident under the substantial presence test.
- SRCForm p.3 — An individual present under an “A-3” or “G-5” class visa must count all days of presence for purposes of the substantial presence test.
- SRCForm p.4 — If you have a “Q” visa, complete Part I and only lines 6 through 8 of Part II.
- SRCForm p.1 — For calendar year 2025, or tax year beginning , 2025, and ending , 20
Common confusion points
Do I need to fill out all lines on Form 8843 if I am attaching it to my tax return?
If I have a “Q” visa, do I still need to complete every part of Form 8843?
What happens if I file Form 8843 late or miss the deadline?
Does being an exempt individual automatically mean I can exclude days of presence?
Do all alien individuals need to file Form 8843?
If my status has changed, where do I record that information on Form 8843?
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Questions about IRS Form 8843
What is IRS Form 8843 used for?
This form helps non-citizen individuals prove that their time spent in the United States should not count toward establishing tax residency. It explains if your presence was limited because of a medical condition or specific temporary student/exchange status. Filing this document correctly is necessary to prevent being considered a U.S. resident for tax purposes.
Who must file IRS Form 8843?
An alien individual (other than a foreign government-related individual) must file Form 8843 if claiming exclusion of days of presence in the United States for purposes of the substantial presence test.
What information does IRS Form 8843 require?
The form collects general information, including visa type and current nonimmigrant status (Part I). It also gathers specific details about academic institutions (Part III) or professional athlete participation (Part IV), depending on the claim being made.
When is IRS Form 8843 due?
If filing a 2025 Form 1040-NR, attach Form 8843 to it. If not filing a 2025 tax return, mail Form 8843 by the due date (including extensions) for filing Form 1040-NR.
Where do I file IRS Form 8843?
If not filing a 2025 tax return, mail Form 8843 to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 by the due date (including extensions) for filing Form 1040-NR.
How do I complete IRS Form 8843?
The required sections depend on the claim: students must complete Parts I and III, while professional athletes must complete Parts I and IV. If attaching Form 8843 to Form 1040-NR, lines 1a through 4a may be skipped if information is provided on that tax return.
What happens if IRS Form 8843 is filed incorrectly?
Failure to file Form 8843 on time may prevent an individual from excluding days present as a professional athlete or because of a medical condition; this could result in being considered a U.S. resident under the substantial presence test.
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