Who must file Form 8843?
All students, teachers, researchers, professors or trainees, and their spouses and dependents, who were admitted to the United States on an F, J or M visa, must file Form 8843, even if there was no U.S. earned income. If you had no U.S. source income, this is the only form you file. If you have no U.S. source income, you must attach this form to your 1040NREZ or 1040NR form.
Exception: If you determine that you are a "resident for tax purposes," it is not necessary to complete Form 8843.
Instructions
Fill in your name, social security number or ITIN, home country address and U.S. address in the space provided at the top of Form 8843. If you do not have a U.S. social security number, you will need to apply for an ITIN.
- Complete Part I of Form 8843. Fill in Lines 1a to 4a as indicated (Canadians may leave passport number blank if not known.) Count the number of days you were in the U.S. in 2007, 2006, and 2005 as accurately as you can with the aid of the U.S. entry stamps in your passport and enter the totals for each year in Line 4a. On Line 4b, enter the number of days that you were present in the U.S. in 2007 in F or J status. In most cases, this will be the same as the total number of days you were present in the U.S. in 2007.
- If you are a visiting scholar (Teacher or Trainee) in J status at the College, complete Part II of Form 8843. (If you are a student leave this part blank and complete Part III as indicated below.) On line 5: write: "College of Charleston, 66 George St., Charleston, SC 29424 843/953-5737” On line 6: Write here the name, address and phone number of either your department faculty sponsor or chairperson. Line 7: Indicate the visa type(s) that you used in the U.S. for the years requested. Line 8: Answer "yes" or "no", as appropriate. If you can answer "yes" to this question you are usually considered a resident for federal income tax purposes.
- If you are a student in F or J status at the College, complete Part III of Form 8843. (If you are a visiting scholar, leave Part III blank.) On line 9: "College of Charleston, 66 George St., Charleston, SC 29424 843/953-5737” On line 10 write the name, address and phone number of either your department chairperson or your school dean. Line 11: Indicate the visa type(s) that you used in the U.S. for the years requested. Line 12: Answer "yes" or "no", as appropriate. If you can answer "yes" to this question you are usually considered a resident for federal income tax purposes. Lines 13-14: Answer no, unless you or someone on your behalf filed a labor certification application, a petition for permanent residence, an immigrant visa application or an application for adjustment of status during 2007. (If you entered the U.S. permanent residence (DV) lottery but did not win, you should also answer "no.")
- Skip to the bottom of page 2 of Form 8843; sign and date the form where indicated. (Leave Parts IV and V blank.)
- Photocopy your completed Form 8843; save the copy at least seven years for your tax records. (IRS may return your Form 8843 to you by mail with an IRS stamp on the Form; if so, save this stamped original for at least seven years for your tax records.)
- Mail your Form 8843 to:Internal RevenueServiceCenter , PhiladelphiaPA19255.
- Note: If you had no U.S. earned income and are filing only Form 8843, the deadline for filing this form is June 15. If you must file Form 1040NR-EZ or 1040NR, then you must complete Form 8843 and mail with your tax return before the filing deadline, which is April 15.