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IRS Form 8843 is a form used by certain nonresident aliens (including foreign students, teachers, trainees, and researchers) to explain why they should not be counted as present in the United States for the substantial presence test. This test determines if a nonresident alien is considered a resident for tax purposes based on the number of days they spend in the U.S. Form 8843 is not a tax return but rather a statement that helps establish a claim for exempt status regarding U.S. tax residency.
The primary purpose of Form 8843 is to allow eligible nonresident aliens to declare that their presence in the U.S. should not lead to them being classified as tax residents. For students, this can mean that they do not have to count days of presence in the U.S. while on an F, J, M, or Q visa as long as they comply with their visa requirements. For teachers and researchers, the form serves to certify that their presence in the U.S. is tied to teaching or research duties under specific visa categories.
Other IRS Forms for Individuals
The form that you learned on this page is not the only IRS form individual taxpayers prepare for the Internal Revenue Service. Learn what other forms you might need to file.
What it is: Form 8843 2025 Statement for Exempt Individuals and Individuals With a Medical Condition is for use by alien individuals only.
Who signs: Sign here only if you are filing this form by itself and not with your U.S. tax return.
Enter the calendar year 2025, or the tax year beginning and ending.
Enter your first name and initial, last name and U.S. taxpayer identification number (TIN), if any. Fill in your addresses only if you are filing this form by itself and not with your U.S. tax return.
Enter your address in country of residence and your address in the United States.
If you are attaching Form 8843 to Form 1040-NR, you aren't required to complete lines 1a through 4a of Form 8843 if you provide the requested information on the corresponding lines of Form 1040-NR. In this case, enter “Information provided on Form 1040-NR” on line 1a of Form 8843. Complete line 4b and the rest of Form 8843.
If Form 8843 is filed separately, you must complete all entries on the form.
Line 1a. Enter your nonimmigrant visa type (for example, F-1, F-2, J-1, J-2, H1-B, etc.) and the corresponding date of the most recent entry to the United States.
Line 1b. Enter your current nonimmigrant status, as of the last day of the tax year, such as that shown on your electronic arrival/departure record from the CBP I-94 website.
Line 2: Of what country or countries were you a citizen during the tax year? Line 3a: What country or countries issued you a passport? Line 3b: Enter your passport number(s). Line 4a: Enter the actual number of days you were present in the United States during 2025, 2024 and 2023. Line 4b: Enter the number of days in 2025 you claim you can exclude for purposes of the substantial presence test.
A student is an individual who is temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa and who substantially complies with the requirements of the visa. If you qualify to exclude days of presence as a student, complete Parts I and III of Form 8843.
Line 9: Enter the name, address, and telephone number of the academic institution you attended during 2025.
Line 10: Enter the name, address, and telephone number of the director of the academic or other specialized program you participated in during 2025.
Line 11: Enter the type of U.S. visa (F, J, M, or Q) you held during 2019, 2020, 2021, 2022, 2023 and 2024. If the type of visa you held during any of these years changed, attach a statement showing the new visa type and the date it was acquired. Line 12: Were you exempt as a teacher, trainee, or student for any part of more than 5 calendar years? If you checked the “Yes” box on line 12, you must provide sufficient facts on an attached statement to establish that you do not intend to reside permanently in the United States.
Line 13: During 2025, did you apply for, or take other affirmative steps to apply for, lawful permanent resident status in the United States or have an application pending to change your status to that of a lawful permanent resident of the United States? Line 14: If you checked the “Yes” box on line 13, explain.
Under penalties of perjury, I declare that I have examined this form and the accompanying attachments, and, to the best of my knowledge and belief, they are true, correct, and complete.
If you qualify to exclude days of presence because of a medical condition or medical problem, complete Part I and lines 17a through 17c of Part V. Have your physician or other medical official complete line 18.
Penalty for Not Filing Form 8843. If you don't file Form 8843 on time, you may not exclude the days you were present in the United States as a professional athlete or because of a medical condition or medical problem that arose while you were in the United States.
Note: To claim the closer connection to a foreign country(ies) exception to the substantial presence test described in Regulations section 301.7701(b)-2, you must file Form 8840.
For purposes of the substantial presence test, don't count the days you intended to leave the United States but couldn't do so because of a medical condition or medical problem that arose while you were in the United States.
Line 17a: Describe the medical condition or medical problem that prevented you from leaving the United States. Line 17b: Enter the date you intended to leave the United States prior to the onset of the medical condition or medical problem described on line 17a. Line 17c: Enter the date you actually left the United States.
Note: You cannot exclude any days of presence in the United States under any of the following circumstances.
You entered or returned to the United States for medical treatment.
The medical condition existed before your arrival in the United States and you were aware of the condition.
You were initially prevented from leaving, were then able to leave, but remained in the United States beyond a reasonable period for making arrangements to leave.
If you are an alien individual (other than a foreign government-related individual), you must file Form 8843 to explain the basis of your claim that you can exclude days of presence in the United States for purposes of the substantial presence test because you were an exempt individual, or were unable to leave the United States because of a medical condition or medical problem.
Form 8843 2025 Statement for Exempt Individuals and Individuals With a Medical Condition is for use by alien individuals only. You are considered a U.S. resident if you meet the substantial presence test for 2025. You meet this test if you were physically present in the United States for at least: 31 days during 2025; and 183 days during the period 2025, 2024, and 2023, counting all the days of physical presence in 2025 but only 1/3 the number of days of presence in 2024 and only 1/6 the number of days in 2023.
If you don't have to file 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.
When and Where To File: If you are filing a 2025 Form 1040-NR, attach Form 8843 to it. Mail your tax return by the due date (including extensions) to the address shown in your tax return instructions.
An individual present under an “A-3” or “G-5” class visa is not considered a foreign government-related individual and must count all their days of presence in the United States for purposes of the substantial presence test. If you are present under any other “A” or “G” class visa, you are not required to file Form 8843.
[1] Form 8843 (2025), Statement for Exempt Individuals and Individuals With a Medical Condition, Internal Revenue Service (the Official source link on this page).