This document can be accessed at http://bit.ly/isstax8843.
[Updated Feb 10, 2025]
This information is specific to F and J visa holders (and dependents) enrolled at a college or university.
See download link below (red text).
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 2024) 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.
If you only need to send the 8843, you will sign on the second page.
If you worked and are submitting the 8843 with a 1040-NR, you don't need to print page 2
Simplified instructions are below.
IRS instructions are included with the 8843 PDF, pages 3-4. You don't need to send pages 3-4.
------- > If you are PSU F/J student/scholar
Download the 2024 8843 with Portland State University's address in lines 9-10
If you are a visiting scholar, move the school information from lines 9 & 10 to lines 5 & 6.
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 the PDF 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
Tax Year 2023 - Form 8843
Tax Year 2022 - Form 8843
Tax Year 2021 - Form 8843
Tax Year 2020 - Form 8843
Tax Year 2019 - Form 8843
Tax Year 2018 - Form 8843
See visual example of 8843 completed for F1 and J1 Students
See a video tutorial for completing the 8843.
Enter information in:
Name
Your U.S. taxpayer identification number, if any. This will be your Social Security number (SSN) or an individual taxpayer identification number (ITIN). If you do not yet have an SSN or ITIN, leave blank.
Address in your home country and address in the U.S.
NOTE: if submitting 1040-NR leave addresses blank
Part I: General Information
Sign and date on page 2 if you are only submitting the 8843. (That is, you had no income for the year are not filing 1040-NR.)
Leave Parts II, III, IV, and V blank
Enter information in:
Part II: Teachers and Trainees
Leave Parts III, IV, and V blank
See visual example of 8843 completed for J1 visa: Teachers, Trainees, Researchers, Visiting Scholars
Enter information in:
Part III: Students
Leave Parts II, IV, and V blank
See visual example of 8843 completed for F1 and J1 Students
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.
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.”
If you are not submitting 1040-NR, then complete this section.
Enter your address or parents’ address in your home country.
If you are not submitting 1040-NR, then complete this section.
Enter the address where you are now living.
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.
Count all days present on any type of visa.
Days of entrance and departure should not be included in your count.
Look up days of US entrance and departure at https://i94.cbp.dhs.gov/I94/#/history-search
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.
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:
After you have been present in the U.S. for more than two calendar years during the previous six you are classified as a resident alien. You do not need to submit this form.
See "Part II, Exception" page 3 in the instructions that are part of the 8843 PDF.
If you had US source income, you must file your tax return as a “resident alien.”
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 2024, 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.)
Part II, Line 5 or Part III, Line 9
Please use the school address exactly as shown on your
J1 - Form DS-2019
F1 - I-20 in school information box.
School Address for PSU Students and Scholars only (other schools refer to your I-20 or DS-2019)
Portland State University KMC 660
PO Box 751
Portland OR 97207
503 725 4094
Copy & paste into PDF: Portland State University PO Box 751 Portland OR 97207 503 725 4094
Part II, Line 6 or Part III, Line 10
Please use the advisor information exactly as shown on your
J1 - Form DS-2019 (box 7)
F1 - I-20 in school information box. Use international adviser name or "Office of International Affairs."
Address for PSU Students and Scholars only (other schools refer to your I-20 or DS-2019)
[use PSU International Office advisor name shown on I-20 or DS-2019]
PSU Office of International Student and Scholars Services
615 SW Harrison St
Portland OR 97201
503 725 4094
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.
Make copies of all tax documents that you submit to the federal and state government.
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:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
You can purchase a stamp and envelope at the UPS store at 1819 SW 5TH AVE Portland, OR 97201.
Personal delivery to IRS:
Internal Revenue Service
1220 SW Third Ave.
Portland, OR 97204
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.