Form 8843 Filing Instructions

Overview – What is Form 8834? 
Who Needs to File? 
How Can I file Form 8843? 
Line Instructions for 8843 (Filing by Hand)
Mailing instructions for 8843

Overview of Form 8843

IRS Form 8843 is a tax form used be foreign nationals to document the number of days spent outside of the U.S. and help determine tax responsibility. All F-1/J-1 foreign national (and their F-2/J-2 dependents) who are non-residents for tax purposes are required to file Form 8843. This is the case whether or not you received income or are filing a separate tax return.

Residents for tax purposes are NOT required to file IRS Form 8843.

Dependents (including children, regardless of age) should complete a separate Form 8843 independent of the F-1/J-1.

Who Needs to File Form 8843?

All F-1/J-1 visitors and their F-2/J-2 dependents must file From 8843 if they are considered non-residents for tax purposes.  This is the case whether or not you earned income or will need to file a tax return, too. You must file form 8843 if BOTH of the following conditions are met:

  1. You were present in the U.S. in F/J status for any portion of the previous calendar year (the year for which you are filing) and
  2. You are a non-resident for tax purposes
    • Note: Residents for tax purposes are NOT required to file IRS Form 8843.

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How and When to File Form 8843

If you are a non-resident for tax purposes, we recommend that you file the 8843 through one of the following methods:

  • If you received taxable income last year, UConn’s Volunteer Income Tax Assistance (VITA ) Program will create and file the 8843 along with your income tax return, as well as any necessary 8843 forms for your dependents.
    • Filing Deadline: April 18, 2017
  • If you did not receive any taxable income last year, you can file the 8843 form by hand. It is a straightforward form with simple instructions outlined below.
    • Filing Deadline: June 1, 2017

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Form 8843: Filing Instructions

Use these instructions if you are filing From 8843 by hand.  You do not need to follow these instructions if you are having your tax return prepared by VITA.

Instructions

  1. Download IRS Form 8843
  2. Fill in your name exactly as it appears on your passport
  3. For the box requesting your U.S. taxpayer identification number, write in your Social Security or Individual Taxpayer Identification Number.  If you do not have either one of these, leave it blank.

Part I: General Information

Required for: Everyone completing Form 8843

  • 1a Enter your status (i.e. F-1, J-2, H-1B, etc.) that you used to enter the U.S. most recently and date you entered (see I-94 record)
  • 1b Your “current nonimmigrant status” for purposes of this form is as of December 31st of the year you are filing and should be the same as #1a unless you changed status while in the U.S.  If you requested a change of status (e.g. you entered the U.S. in H-1B status and, without leaving, changed to F-1) in the U.S. enter your current non-immigrant status (F or J) and the date that your change of status was approved (see I-797 Approval Notice form).  Otherwise, all you need to do is enter your current non-immigrant status as you stated in #1a; no date is required.
  • 4a Count the number of days you were physically present in the U.S. in each of the last 3 calendar years.  Make sure to enter the actual number of days you were present. Exclude days when you were outside of the U.S.
  • 4b Substantial Presence Test: enter the number of days you were present in the U.S. during the tax year.  This should be the same number that you entered in the first blank on #4a.

Part II: Teachers and Trainees

Required for: J-1 Research Scholars’, Sort-Term Scholars, Professors and Specialists ONLY. See box #5 on your DS-2019 for category. Do not fill out if you are a ‘J-1 Student’ or ‘F-1 Student’.
  • 5 Enter: The University of Connecticut, 2011 Hillside Rd. U-1083, Storrs, CT 06269-1083, 860-486-3855
  • 6 – 8 Answer each question according to your individual situation.

Part III: Students

Required for: F-1 and J-1 Students (and F-2/J-2 dependents) ONLY
  • 9 Enter: The University of Connecticut, 2011 Hillside Rd. U-1083, Storrs, CT 06269-1083, 860-486-3855
    • F-2/J-2 Dependents write: Spouse/Dependent of student attending The University of Connecticut, 2011 Hillside Rd. U-1083, Storrs, CT 06269-1083, 860-486-3855
  • 10 Enter: Rae Alexander, The University of Connecticut, 2011 Hillside Rd. U-1083, Storrs, CT 06269-1083, 860-486-3855
    • F-2/J-2 Dependents write: Spouse/Dependent of student attending The University of Connecticut, 2011 Hillside Rd. U-1083, Storrs, CT 06269-1083, 860-486-3855, Director Rae Alexander
  • 11 – 14 Answer each question according to your individual situation.
Part IV: Professional Athletes

Leave all spaces blank. Does not apply to those present in the U.S. in F or J non-immigrant status.

Part V: Individuals With a Medical Condition or Medical Problem

Leave all spaces blank. Does not apply to those present in the U.S. in F or J non-immigrant status.

Signature Section

Required for: Everyone completing Form 8843
  • Sign and date the bottom of page 2

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Mailing Instructions

Double check that you have completed all required fields.  Make a copy or scan for your records. You must mail each individual 8843 to the address below. Even if you have dependents, everyone must submit their own 8843 in a separate envelope. Do not include any other forms in your envelope.

Mail the completed form to:

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

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