Form 8843 Instructions

No Income? File Form 8843

Were you present in the United States for any period during the year 2023 (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, 2023 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 2021
• 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, Form 8843 must be filed for the tax year.

When you complete Form 8843, it must be sent via US mail, FedEx, UPS, or other delivery services to the address below. It cannot be sent electronically. You can find a document outlining mailing locations around Athens below. ISL highly recommends you send this form with tracking to be sure you are notified when it is delivered. 

Department of the Treasury
Internal Revenue Service Center
Austin, Texas, United States