Form 8843: who files it and why

Form 8843 reports the days you were in the U.S. as an exempt individual. Most J-1 participants send it every year they were here, even with no income.

Form 8843 (Statement for Exempt Individuals and Individuals With a Medical Condition) tells the IRS that your days in the U.S. do not count toward the substantial presence test because of your J-1 status. This is how many J-1 participants stay nonresident aliens for tax.

• With U.S. income, you attach it to your Form 1040-NR.

• With no U.S. income, you mail it by itself, generally by the June 15 due date.

• You file one for each year you were here. Family members on J-2 file their own.

Missing it can put your residency status in doubt. We prepare it with every return.