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Introduction
If you are an F1 student, someone working on OPT, or a J1 teacher or trainee, after completing Form 1040NR or 1040NR-EZ, you will likely also need to fill out Form 8843 to claim your exempt status. Even if you do not need to file a tax return, you may still need to submit Form 8843. If you are not sure whether you need to file this form, please first refer to tax filing documents and timeline.
[Disclaimer] This article is intended as a general guide only. It does not constitute, and cannot replace, professional legal or financial advice. If you have actual tax issues, or need legal representation before the IRS (Internal Revenue Service) or the United States Tax Court, please consult a qualified CPA or attorney.
Deadline
If you are required to file a tax return, the deadline for this form is the same as your tax filing deadline: April 15 (extended to April 18 in 2017). If you are not filing a tax return and are submitting Form 8843 by itself, the deadline is June 15.
The Form
This form is relatively simple, and we will go through it line by line. Here is the form link: 8843. The instructions are on the last two pages of the form. If anything is still unclear, the official instructions will usually answer your questions.
Personal Information
There is not much to say here. Fill in your name and your most recent U.S. residential address. For "Your U. S. taxpayer identification number," enter your SSN or ITIN (taxpayer identification number, if you do not have an SSN). If you have neither, you may leave it blank. If Form 8843 is being mailed together with your tax return, you can leave the address section below blank. If you are filing only Form 8843 and not a tax return, then you should fill in that address.
General Information
Line 1a: Visa
Enter your visa type as shown on your visa, regardless of whether you later changed to another status, as well as the date of your most recent entry into the United States, regardless of whether you obtained a new visa. For example, if you entered the U.S. on a J1 visa and later changed status inside the United States to F1 student, you should still enter J1 here.
Line 1b: Current status
On this line, enter your current status, such as F1 or H1. If you changed status, enter the date of that change. Generally speaking, if you were selected in the H1 lottery, the effective date of the change of status within the United States is October 1. For other changes of status filed through USCIS using Form I-539, the relevant date is the date USCIS received the application (Receipt Date), not the approval date, because USCIS usually backdates the effective date of the status change to the application date to avoid a gap in status. Of course, if your I-797 says otherwise, follow the date indicated there.
Line 2: Country of citizenship
Just enter "China, People's Republic of."
Line 3: Passport
Enter "China, People's Republic of" and your passport number.
Line 4a: Days present in the United States
In these blanks, enter the number of days you were present in the United States. Based on local time, if you were in the United States for even one moment during a day, that day must be counted. Usually, you only need to look at your departure time and arrival time; merely passing over U.S. territory while in the air does not count. For example, if your flight departs ATL at 00:20 local time for your home country, that still counts as one full day in the United States even though it was only 20 minutes.
Line 4b: Exempt days
Enter the number of days during the tax year that you were in F/J/M/Q status. If you were in F1 status the whole time, just copy the number of days for 2016 from the previous line here.
Teachers and Trainees
This section is for teachers and trainees holding J or Q visas. In practice, the most common case is J1 status. If you are a student, you can skip this section and leave it blank on the form.
Lines 5-6: Institution address
Enter the address and phone number of your school or training institution here. Teachers should complete line 5, and trainees should complete line 6.
Line 7: Time in the United States
Enter the period of time you were in the United States in J or Q status. The counting method is similar to line 4a.
Line 8: Exception to exemption
Just answer the questions according to the instructions.
Students
Line 9: School address
Enter your school's address and phone number here. You can refer to the address listed on your I-20.
Line 10: Program administrator
Here you can enter the name, address, and phone number of the "Designated School Officer" listed on your I-20.
Line 11: Status while in the United States
Enter your status in the United States for each year, using only the visa category letter.
Line 12: Exception for more than 5 years
If you have been in the United States in F status for no more than 5 calendar years total (any year in which you were present for even one day counts as a full year), select "No." Otherwise, select "Yes" and attach a statement explaining that you maintain stronger ties to a foreign country and do not intend to remain permanently in the United States.
Lines 13-14: Green card application
This line asks you to disclose whether you have already applied, or plan to apply, to become a U.S. permanent resident. Here, the application refers to Form I-485 (because the form says "... change your status ... lawful permanent resident ..."). Employment-based Form I-140 or family-based Form I-130 does not fall under "change of status." So if you have only filed I-140, you may still answer "No." If you answer "Yes," then on line 14 you should explain why, despite having applied for a green card, you still do not intend to reside permanently in the United States, for example because you have withdrawn the application or your circumstances have changed.
Athletes
This does not apply to most people, so we will skip it. You can leave it blank.
Medical condition that kept you in the United States
If you were forced to remain in the United States because of a medical need, you must complete this section with an explanation. Since this does not apply to most people, we will skip it here.
Signature
If you are mailing Form 8843 together with your tax return, do not sign at the bottom. Only those submitting Form 8843 by itself should sign and date it.
Mailing address for Form 8843
If you are filing only Form 8843, place the form in an envelope and mail it to:
Department of the Treasury, Internal
Revenue Service Center, Austin, TX
73301-0215
Sample form
Summary
For students, there is actually no real penalty for not filing Form 8843 on time. During the first 5 years of F1 status, intentionally not filing Form 8843 in order to treat yourself as a Resident Alien for tax purposes does not work. We hope this article helps you complete Form 8843. Do you have any questions? Feel free to ask.