Form 8843 Instructions - Substantial Presence Test - Excluding Days of Presence
- Form 8843 is the Statement for Exempt Individuals and Individuals with a Medical Condition.
- Only non-resident aliens who are under a F, J, M or Q visa OR who have a medical condition which prevents them from departing the United States are required to file Form 8843.
- It must be filed annually by holders of the F, J, M or Q visa, usually as an attachment on the annual income tax return IF you file as a non-resident alien (Form 1040NR or 1040NR-EZ).
- If you file as a resident alien (Form 1040, 1040A or 1040EZ), you are not required to file Form 8843.
- If you have no legal requirement to file an annual tax return because you have no U.S.-sourced income that is subject to U.S. Income taxes, you still must file the Form 8843. In this case, you will complete and sign the Form 8843, then mail it to the IRS Center in Austin, Texas.
- If you suffer from a medical condition which prevents your departure from the U.S., you would complete and sign the Form 8843, then mail it to the IRS Center in Austin, Texas at least annually until you have recovered and departed the United States.