Form 8843
E698585
Form 8843 is an IRS statement used primarily by certain nonresident aliens, such as international students and scholars, to explain their exempt or reduced presence in the U.S. for tax residency purposes.
Statements (44)
| Predicate | Object |
|---|---|
| instanceOf | Internal Revenue Service form ⓘ |
| appliesTo |
nonresident aliens in F visa status
ⓘ
nonresident aliens in J visa status ⓘ nonresident aliens in M visa status ⓘ nonresident aliens in Q visa status ⓘ nonresident aliens with medical condition preventing departure when claiming that exception ⓘ |
| availability | downloadable from IRS website ⓘ |
| category | information return ⓘ |
| classification | U.S. individual tax compliance document ⓘ |
| contains |
dates of U.S. presence
ⓘ
explanation of medical condition or other exempt reason if applicable ⓘ identification information ⓘ visa type information ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| filedWith | Internal Revenue Service NERFINISHED ⓘ |
| filingRequirement |
must be filed annually for each year an individual claims exempt days of presence
ⓘ
must be filed even if the individual has no U.S. source income ⓘ |
| format | paper form ⓘ |
| governsTaxYear | calendar year ⓘ |
| isNot | income tax return ⓘ |
| issuedBy | Internal Revenue Service NERFINISHED ⓘ |
| language | English ⓘ |
| legalBasis | Internal Revenue Code substantial presence provisions NERFINISHED ⓘ |
| purpose |
to claim exemption from the substantial presence test for certain individuals
ⓘ
to explain exempt days of presence in the United States ⓘ to support nonresident alien tax status ⓘ |
| relatedForm |
Form 1040-NR
NERFINISHED
ⓘ
Form W-7 NERFINISHED ⓘ |
| relatedTo |
U.S. tax residency rules
ⓘ
substantial presence test ⓘ |
| requiredFor |
F-1 students who are nonresident aliens
ⓘ
J-1 scholars who are nonresident aliens ⓘ J-1 students who are nonresident aliens ⓘ nonresident aliens claiming exempt individual status ⓘ |
| requires |
parent or guardian signature for certain minors
ⓘ
signature of the individual filer ⓘ |
| scope | federal income tax residency determination only ⓘ |
| targetGroup | temporary visa holders classified as exempt individuals for tax purposes ⓘ |
| usedBy |
international scholars
ⓘ
international students ⓘ nonresident aliens ⓘ researchers ⓘ teachers ⓘ trainees ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.