Form 8843: Who Files It and How It Works

Form 8843 is the IRS statement an alien individual files to explain why certain days spent in the United States should be excluded from the substantial presence test. The IRS page names two grounds for that claim. The person was an exempt individual, or the person could not leave the country because of a medical condition.

This guide covers what the statement does and how it relates to Form 1040-NR. It also shows where the current mailing and due-date rules are published, so a filer works from the right version of the form.

What Form 8843 does under the substantial presence test

The full title is Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition. The IRS describes it as the form an alien individual files to explain the basis of a claim to exclude days present in the United States for purposes of the substantial presence test.

The mechanism is about counting. The substantial presence test looks at days of presence in the United States. Form 8843 does not change how many days a person was actually in the country. It explains why some of those days should be left out of the count. The statement is the written explanation of that claim.

The day thresholds and other details of the test are not on the About Form 8843 page. For those, the page points readers to Publication 519, U.S. Tax Guide for Aliens, listed under other useful items.

The two grounds Form 8843 can support

The IRS page names two reasons a person may give for excluding days. The statement explains a claim based on one of them:

• The person was an exempt individual.
• The person was unable to leave the United States because of a medical condition or medical problem.

These are separate grounds. The first turns on whether the person counted as an exempt individual during the stay. The second turns on a medical condition or problem that kept the person in the country.

The IRS page itself does not list who counts as an exempt individual. A reader checking whether the label applies would start with the current form and with Publication 519, which the IRS page links.

Does Form 8843 depend on having U.S. income?

The IRS page frames Form 8843 around days of presence. Its description says an alien individual files the form to explain a claim to exclude days. It does not mention wages, scholarships or any other income as a condition for using it.

This is why the question comes up for people with no U.S. earnings at all. The trigger the page describes is the exclusion claim. A person who wants certain days left out of the substantial presence test is the person the statement is written for.

The page does not spell out every filing situation. Whether the statement is required in a given year, and how it is sent when there is no return, are points to confirm on the current revision of the form. Separately, whether a 1040-NR is needed is its own question with its own rules.

How Form 8843 relates to Form 1040-NR and Form 8840

The IRS page lists two related forms next to Form 8843. Their titles show that each has a different job.

Whether Form 8843 travels with a 1040-NR or goes in alone is set out on the current form. The IRS page is the reference, not a memory of past years. The 1040-NR due date for non-residents is covered in a separate guide.

Where to find the current mailing address and due date

This guide does not state an address or a deadline for Form 8843. Both come from the current revision, which the IRS page links as a PDF. A short order of steps keeps the filing tied to the right version:

1. Open the IRS page titled About Form 8843.
2. Download the current revision PDF rather than reusing a saved copy from an earlier year.
3. Check the Recent developments section on the same page.
4. Read the form’s own directions on where and when to send it, including how it relates to any return.
5. For an earlier year, use the All Form 8843 revisions link to find that year’s version.

The page also links Publication 519 and the Form 1040-NR page, which help when a return is part of the picture.

Where an ITIN fits if a 1040-NR is filed

Form 8843 and an ITIN are separate matters. Form 8843 is a statement about days. An ITIN is a taxpayer number that can appear on a federal return.

A Form W-7, the ITIN application, normally goes in with a federal tax return unless an exception applies. A valid passport is the only stand-alone identity document; otherwise a combination of documents is needed. A Certifying Acceptance Agent verifies the documents and sends the application to the IRS. Nolly.com, an IRS Certifying Acceptance Agent in Toronto, verifies identity on a video call, so the applicant does not send a passport to the IRS. The IRS charges no fee for an ITIN. The IRS says to allow about 9 to 11 weeks when you apply from overseas or during tax season. Timing depends on the IRS.

A separate guide covers ITINs and student scholarship income. An ITIN not used on a federal return for three consecutive years expires.

Frequently asked questions

Have your 1040-NR prepared by Nolly.com

Nolly.com is an IRS Certifying Acceptance Agent in Toronto. We prepare your U.S. non-resident tax return from your income documents, and you review and sign it before we file. Get your 1040-NR prepared. Form 1040-NR preparation at Nolly.com starts from $199.

Source: IRS.gov, About Form 8843.

This guide is general information, not tax advice. Rules change and every situation is different, so check the IRS page above or ask a qualified tax professional about your own case.

Published October 28, 2026. General information, not tax advice. Nolly Services Inc is a private company and is not part of the IRS.