IRS Form 8843

This document can be accessed at http://bit.ly/isstax8843.

[Updated Feb 6, 2024]

This information is specific to F and J visa holders (and dependents) enrolled at a college or university.

See download link below (red text).  

Introduction:

IRS Form 8843 is required for all F1 and J1 visa holders whose status is nonresident alien. 

Each Year Present in the USA: For each year (for example 2023) that you are present in the USA and your status is nonresident alien, you must complete IRS Form 8843.  If you were present one (1) or more days during the year (don't count days of entrance and exit from the USA), then you must complete the 8843 for that year if you were also a nonresident alien.

Spouse and Children: Each dependent (F2 or J2) who is also present with the F1 or J1 visa holder must also complete their own IRS Form 8843. 

If you had US income during that same year, you will also complete IRS Form 1040-NR to report your income. You will attach the 8843 to the 1040-NR and submit by the due date of the 1040-NR (normally April 15).

If you did NOT have income during that same year, you only need to complete the 8843. 

The due date of the 8843 is the same as the due date of the 1040-NR (normally April 15). The due date is the date by which it must be mailed (posted) or delivered personally to an IRS building. See end of this page for addresses. 

Simplified instructions are below. 

IRS instructions are included with the 8843 PDF, pages 3-4. You don't need to send pages 3-4.

Download links for IRS Form 8843

------- > If you are PSU F/J student/scholar
 download the  current year's 8843 with Portland State University's address in lines 9-10 

Other: Download the current year's 8843 (blank)

Save the PDF to your computer. Then open the PDF with PDF software that allows you to fill it in. Make sure you save as you complete sections. When finished, print out a hard copy. It must be mailed (posted). You don't need to print pages 3 and 4 of the PDF.

Previous Years IRS Form 8843

Instructions Overview

See visual example of 8843 completed for F1 and J1 Students
See a video tutorial for completing the 8843.

All

Enter information in:

F2 and J2 visa holders

Teachers, Trainees, Researchers, Visiting Scholars

Enter information in: 

See visual example of 8843 completed for J1 visa: Teachers, Trainees, Researchers, Visiting Scholars

F or J Students

Enter information in: 

See visual example of 8843 completed for F1 and J1 Students

TRAVEL HISTORY

When completing IRS Form 8843 and IRS Form 1040-NR, you will need to know the dates of your arrival and departure from the US. You can obtain these dates from your passport(s). You can also view them at https://i94.cbp.dhs.gov/I94/#/history-search.

Detailed Instructions

Name – if you have a Social Security Number (SSN) or Individual Tax Identification Number (ITIN), use the name as it is recorded on your SSN or ITIN card, otherwise enter your name as it is on your passport.  

First name is your given name; Initial is the first letter(s) of other names you may have. Last Name is your surname (family name). If you have a Social Security card or applied for an Individual Taxpayer Identification Number, make sure you enter your name on the form in the same way.

EXPLANATION: Most Americans have three names and they are written in a certain order. For example, James Lee Smith. "Smith" would be the family name and is called the "last name" because of the order in which they are written. The name is not chosen by the family. It almost always comes from the father's family name. The first and middle names are chosen by the parents. When completing forms that require your name, the form will most often ask for the first name, the first letter of the middle name (the "initial") and then the last (or family) name.  James L. Smith. 

Your U.S. taxpayer identification number – Your Social Security Number (SSN) or Individual Tax Identification Number (ITIN), if you have one.  If you worked during any previous tax year, you will have one. If you do not have one, write “N/A.”

Address in country of residence.

If you are not submitting 1040-NR, then complete this section.

Address in the United States

If you are not submitting 1040-NR, then complete this section.

Part I: General

All F-1 and J-1 visa holders will complete this section; F-2 and J-2 only need to complete Part I

1a Your Visa type (F or J) and the date you entered for the first time on your F or J visa.

1b What visa type is shown on your current I-94? If your status changed while in the US, enter date of change.

2 Of what country are you a citizen (if dual, what is your primary country)?

3a What country issued your passport?

3b What is your passport number?

4a How many days were you physically present in the United States during each of the years listed? Give exact number.

4b Count the number of days (exclude days of entrance and exit) you were present in the U.S. in your F or J visa status during the most recent tax year (Jan 1 - Dec 31)? (Exclude any days you were present in the U.S. on any other type of visa.) If you were in the U.S. only on your F or J visa, this will be the same at 4a. 

4a & b If all of your days physically present in the U.S. have been in your F or J visa status, then 4a and 4b will be the same number.

Part II Teachers and Trainees

This section is only for J-1 visas here for teaching, training, or research.  

If you are here as a student, complete Part III instead of Part II

5 & 6 Enter your school's addresses (for example, see PSU's address below).

7 Enter your visa type for each calendar year you were present in the U.S. during the years listed.

8 Count each calendar year from line 7; if more than 2 or more, answer “yes.”  

If you answered yes:

Part III Students

This section is for F-1 or J-1 visa holders who are here as students

9 & 10 Enter your school's addresses (for example, see PSU's address below).

11 Enter your visa type for each calendar year you were present in the U.S.

12 Count each calendar year from line 11; if 5 or more, answer “yes.”  

After you have been present in the U.S. during more than five calendar years on your F visa, you are classified as a resident alien. You do not need to submit this form. This may also affect your treaty benefits.

13 During 2023, did you do anything to get permission to live permanently in the U.S.

14 If 13 is yes, what did you do?  (For example, tried to get green card, etc.)

Addresses for page 1, lines 5 & 6 or 9 & 10:

Page 2

ALL: Skip Parts 4 and 5  on page 2.

If only filing a Form 8843 (no 1040-NR), then sign and date on page 2. 

After You Have Completed Your Form

See demonstration video for how to mail your form

Demonstration video

Make copies for your records

Make copies of all tax documents that you submit to the federal and state government.

Where to send your 8843 form:

The forms are due by April 15. You can send by USPS (First Class Mail) by that date or personally deliver to IRS building.

Delivery by USPS (mail):

Address to use for USPS:

You can purchase a stamp and envelope at the UPS store at 1819 SW 5TH AVE Portland, OR 97201.

Personal delivery to IRS:

You don't need to make an appointment to deliver the form. See more details about IRS locations, hours, and phone number. You will have to go through a scanner so don't take unnecessary items with you.