Were you present in the United States for any period during the year 2016 (January 1-December 31)? Are you a non-resident for tax purposes? A yes answer to both questions means you must file a tax form 8843, even if you did not work. All nonresident aliens present in the U.S. under F-1, F-2, J-1, or J-2 nonimmigrant status must file Form 8843 "Statement for Exempt Individuals and Individuals with a Medical Condition" -- even if they received NO income during a tax year. Depending on various factors, you also may need to file both a federal and state tax return.
This year, all tax forms and returns must be mailed by April 15th, 2017 to the IRS and each individual state you earned income during the tax year.
Form 8843 must be filed if an individual is:
• present in the U.S. for any day during 2016
• a nonresident alien (an individual who has not passed the green card test or the substantial presence test.)
• present in the U.S. under F-1, F-2, J-1, or J-2 status
If an individual meets all three qualifications above, the Form 8843 must be filed for the tax year.