Form 8843 is a short IRS statement, but every line asks for something specific. EADly's F-1 student taxes guide already covers who files it and when it's due. This post goes line by line through the form an F-1 student fills in, with a fictional worked example, and ends with how to file it and what to keep.
Not tax advice. This article summarizes the IRS form, its instructions and other official IRS pages. It is not tax, legal or immigration advice, and it doesn't decide whether you are an exempt individual or a tax resident. EADly is not a tax preparer and is not affiliated with the IRS, USCIS or DHS. For a judgment call, use the IRS sources linked below or a qualified tax professional. Last checked October 22, 2026. Each source's own date is in the Sources list.
Which Form 8843 is current
As of October 22, 2026, the IRS's About Form 8843 page lists the 2025 Form 8843 as the current form, with no recent developments. The form is marked "Created 6/5/25" and is for calendar year 2025, so it's the one filed in 2026. When we checked, the IRS had posted only an early-release draft of the 2026 form, marked "DRAFT — DO NOT FILE."
The years printed on the form belong to its tax year. On the 2025 form, line 4a asks about 2025, 2024 and 2023, and line 11 asks about 2019 through 2024. Use the form for the tax year you're filing, and check its own instructions.
Who files Form 8843
The form's instructions say an alien individual "must file Form 8843 to explain the basis of your claim that you can exclude days of presence in the United States for purposes of the substantial presence test," because you were an exempt individual or couldn't leave because of a medical condition (Form 8843 (2025), page 3).
- Who counts as a student. "A student is an individual who is temporarily present in the United States under an 'F,' 'J,' 'M,' or 'Q' visa and who substantially complies with the requirements of the visa." You have substantially complied "if you haven't engaged in activities that are prohibited by U.S. immigration laws and could result in the loss of your visa status" (Form 8843 instructions, Part III).
- The filing rule. "If you qualify to exclude days of presence as a student, you must file a fully completed Form 8843 with the IRS" (Pub. 519 (2025), ch. 1).
- With no income. A nonresident F-1 student must file Form 1040-NR "only if you have income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc." (IRS, Taxation of nonresident aliens). If you don't have to file a return, Pub. 519 says to send Form 8843 by itself. The IRS student page says the same: "If you are not required to file an income tax return, you should mail Form 8843 to the Internal Revenue Service at the address indicated in the instructions for Form 8843" (IRS, Exempt individual: who is a student). See Filing it below.
- Family members. Pub. 519 says "Also included are immediate family members of exempt students," using its definition of immediate family: a spouse and unmarried children whose visa status is derived from and dependent on yours, with conditions for children.
- What "exempt" means. "The term 'exempt individual' does not refer to someone exempt from U.S. tax" (Pub. 519, FAQ). It means you don't count those days for the substantial presence test.
- Which parts. "If you qualify to exclude days of presence as a student, complete Parts I and III of Form 8843" (Form 8843 instructions, Part III). Part II is for teachers and trainees, Part IV for professional athletes and Part V for a medical condition.
Whether you are a resident or nonresident for tax, and how the substantial presence test works, is in the tax guide.
What to gather first
- Your I-94 and travel history from the CBP site the instructions name, https://i94.cbp.dhs.gov. How to get and read it: I-94 guide. CBP's travel history can have gaps; how to fill them is in Build your travel history.
- Your passport or passports, for lines 2, 3a and 3b.
- Your Form I-20s, for the years and status you held.
- Your school's name, address and phone number, for lines 9 and 10.
- Any Form I-797 approval notice if your status changed inside the United States. The instructions point to it for the change date (line 1b).
Top of the form: name, TIN and addresses
| Field | What the form says |
|---|---|
| Name | "Your first name and initial" and "Last name" |
| Taxpayer identification number | "Your U.S. taxpayer identification number (TIN), if any" |
| Addresses | "Address in country of residence" and "Address in the United States." The form says: "Fill in your addresses only if you are filing this form by itself and not with your U.S. tax return." |
The form asks for a TIN "if any." When you need an SSN or an ITIN for a tax return is covered in the tax guide.
Part I: General Information (lines 1a to 4b)
First, a shortcut. If you attach Form 8843 to Form 1040-NR, "you aren't required to complete lines 1a through 4a of Form 8843 if you provide the requested information on the corresponding lines of Form 1040-NR." In that case you enter "Information provided on Form 1040-NR" on line 1a and complete line 4b and the rest. But "If Form 8843 is filed separately, you must complete all entries on the form" (Form 8843 instructions, Part I).
| Line | What the form asks | What the instructions add |
|---|---|---|
| 1a | "Type of U.S. visa (for example, F, J, M, Q, etc.) and date you entered the United States" | Enter your "nonimmigrant visa type (for example, F-1, F-2, J-1, J-2, H1-B, etc.) and the corresponding date of the most recent entry to the United States." The CBP I-94 website shows this record. |
| 1b | "Current nonimmigrant status. If your status has changed, also enter date of change and previous status." | Your status "as of the last day of the tax year." Usually the same as line 1a. If you changed status inside the U.S., enter the date of change and previous status; Form I-797 shows when a change of status was approved. |
| 2 | "Of what country or countries were you a citizen during the tax year?" | No separate instructions |
| 3a | "What country or countries issued you a passport?" | No separate instructions |
| 3b | "Enter your passport number(s)" | No separate instructions |
| 4a | "Enter the actual number of days you were present in the United States during" 2025, 2024 and 2023 | See the day-counting rule below |
| 4b | "Enter the number of days in 2025 you claim you can exclude for purposes of the substantial presence test" | The instructions list "Days you were an exempt individual" among days you don't count |
Source: Form 8843 (2025), pages 1, 3 and 4.
Line 4a: how a day is counted
"Generally, you are treated as being present in the United States on any day that you are physically present in the country at any time during the day" (Form 8843 instructions). So the day you leave and the day you come back are both days of presence.
Line 4a asks for the actual number of days in each of the three years. Line 4b is where you claim the days you can exclude. The instructions list six kinds of days that don't count for the substantial presence test, including commuting days from Canada or Mexico, transit of under 24 hours, and "Days you were an exempt individual."
Line 4b: the days you claim to exclude
Pub. 519's FAQ explains the student rule this way: as a student temporarily in the United States on an F visa, "you do not have to count the days you were present in the United States as a student during the first 5 years in determining if you are a resident alien under the substantial presence test."
The form doesn't include a worked example for line 4b. If part of the year was in another status, if you were on OPT or STEM OPT, or if you're past your fifth calendar year, ask a tax professional how to count it. The IRS sources we checked don't separately say whether days on OPT or STEM OPT count as exempt student days (tax guide).
Part III: Students (lines 9 to 14)
| Line | What the form asks |
|---|---|
| 9 | "Enter the name, address, and telephone number of the academic institution you attended during 2025" |
| 10 | "Enter the name, address, and telephone number of the director of the academic or other specialized program you participated in during 2025" |
| 11 | "Enter the type of U.S. visa (F, J, M, or Q) you held during" 2019, 2020, 2021, 2022, 2023 and 2024. "If the type of visa you held during any of these years changed, attach a statement showing the new visa type and the date it was acquired." |
| 12 | "Were you exempt as a teacher, trainee, or student for any part of more than 5 calendar years?" Yes or No |
| 13 | "During 2025, did you apply for, or take other affirmative steps to apply for, lawful permanent resident status in the United States or have an application pending to change your status to that of a lawful permanent resident of the United States?" Yes or No |
| 14 | "If you checked the 'Yes' box on line 13, explain" |
Source: Form 8843 (2025), page 1.
Lines 9 and 10: your school and program director
Line 9 is your school. For line 10, the instructions don't say who the "director of the academic or other specialized program" is for an F-1 student. They only say that a Q visa holder enters the director of the cultural exchange program. If you're not sure whose details to enter, ask your school or a tax professional.
The form also doesn't address a year you spent entirely on OPT after finishing your program. Line 9 asks about the institution you "attended during 2025." If that's your situation, ask a tax professional.
Line 11: one entry for each of the six prior years
Enter the visa type, F, J, M or Q, for each year listed. If it changed during a year, attach a statement with the new type and the date. The instructions don't say what to write for a year when you held none of these visas, and "If Form 8843 is filed separately, you must complete all entries on the form." If that applies to you, check with the IRS or a tax professional.
Line 12: the 5-calendar-year question
The instructions say you "can't exclude days of presence in 2025 as a student if you were exempt as a teacher, trainee, or student for any part of more than 5 calendar years unless you establish that you don't intend to reside permanently in the United States." The factors include "Whether you have maintained a closer connection to a foreign country than to the United States" and "Whether you have taken affirmative steps to change your status from nonimmigrant to lawful permanent resident" (Form 8843 instructions, Part III).
- Count calendar years, and any part of a year counts. In an IRS example, an F-1 student who first arrived on August 15, 2020 was an "Exempt individual for 5 calendar years (2020 through 2024)," and day counting for the substantial presence test began on January 1, 2025 (IRS, Tax residency status examples, Example 1).
- If you answer Yes, "you must provide sufficient facts on an attached statement to establish that you do not intend to reside permanently in the United States" (Form 8843, line 12).
A year-by-year count, with a table, is in FICA taken from your OPT pay?
Lines 13 and 14: steps toward a green card
Line 13 asks about 2025 only. If you check Yes, line 14 asks you to explain. Taking affirmative steps toward permanent residence is one of the factors the instructions list for line 12. How your answer affects your situation is a question for a tax professional.
Signing the form
The signature block says: "Sign here only if you are filing this form by itself and not with your U.S. tax return." Above it is the declaration: "Under penalties of perjury, I declare that I have examined this form and the accompanying attachments, and, to the best of my knowledge and belief, they are true, correct, and complete." Sign and date it.
The same rule applies to the address boxes at the top: fill them in only if you file Form 8843 by itself.
Filing it: with Form 1040-NR or by itself
- With a return. "If you are filing a 2025 Form 1040-NR, attach Form 8843 to it. Mail your tax return by the due date (including extensions) to the address shown in your tax return instructions" (Form 8843 instructions). The Form 1040-NR addresses are in the tax guide.
- By itself. "If you don't have to file a 2025 tax return, mail Form 8843 to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 by the due date (including extensions) for filing Form 1040-NR" (same instructions). Pub. 519 gives the same address on three lines: Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215.
Due dates for the 2025 form
Form 8843 doesn't print its own calendar date. It follows the Form 1040-NR due date. Pub. 519 (2025), chapter 7, gives these dates:
| Your situation (2025 calendar year) | Form 1040-NR due date | With a Form 4868 extension |
|---|---|---|
| You were an employee with wages subject to U.S. income tax withholding | April 15, 2026 | October 15, 2026 |
| You were not | June 15, 2026 | December 15, 2026 |
For tax year 2026 (filed in 2027), the IRS had posted only an early-release draft of the 2026 form and instructions, marked "DRAFT — DO NOT FILE," when we checked. Pub. 519 (2025) states the rule as the 15th day of the 4th month after your tax year ends if you had wages subject to withholding, and the 15th day of the 6th month otherwise. Check the dates when the IRS publishes the 2026 versions.
If you file late
The instructions' section "Penalty for Not Filing Form 8843" says that if you don't file on time, "you may not exclude the days you were present in the United States as a professional athlete or because of a medical condition," and that "Failure to exclude days of presence in the United States could result in your being considered a U.S. resident under the substantial presence test." The IRS's substantial presence test page words it differently: without a timely Form 8843, "you cannot exclude the days you were present in the U.S. as an exempt individual," unless you show "by clear and convincing evidence" that you took reasonable actions and significant steps to comply (IRS, Substantial presence test). If you missed a deadline, ask a tax professional. More in the tax guide.
Keep a copy
The form's Paperwork Reduction Act Notice says: "Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law." Keep a copy of the signed form and the records you used for each line: your I-94 and travel history, I-20s, passport pages and any I-797.
A worked example: Lina's 2025 Form 8843 (fictional)
Lina is fictional. These are not your numbers, and the IRS doesn't publish a filled-in example. Lina is a doctoral student on F-1, enrolled for all of 2025. She first arrived in the United States on Thursday, August 10, 2023, and had never been a U.S. student, teacher or trainee before. Her only trip abroad: she left on Sunday, December 15, 2024 and came back on Friday, January 10, 2025. She had no U.S. income in 2025, so she files Form 8843 by itself.
| Line | Lina's entry | Why |
|---|---|---|
| Name, addresses | Her name, her address in her home country and her U.S. address | Filing by itself, so she fills in both addresses |
| TIN | None to enter | She has no SSN or ITIN; the form asks for one "if any" |
| 1a | F-1, January 10, 2025 | Her most recent entry, from her CBP record |
| 1b | F-1 | Her status on December 31, 2025; it never changed |
| 2, 3a, 3b | Her country of citizenship, the country that issued her passport, and her passport number | From her passport |
| 4a, 2025 | 356 | 365 days minus January 1 to 9 (9 days abroad). January 10 counts. |
| 4a, 2024 | 350 | 366 days (a leap year) minus December 16 to 31 (16 days abroad). December 15 counts. |
| 4a, 2023 | 144 | August 10 to December 31, both days included |
| 4b | 356 | 2025 was her third calendar year as a student, and she was in F-1 status and complied with it all year, so in this example all her 2025 days are exempt-student days |
| 9 | Her university's name, address and phone number | The school she attended in 2025 |
| 10 | The director of her doctoral program, with address and phone | Her school told her which contact to use |
| 11 | 2023: F. 2024: F | She held none of these visas from 2019 to 2022 and asked a tax professional what to write for those years (see line 11 above) |
| 12 | No | Her exempt years so far are 2023, 2024 and 2025, three calendar years |
| 13 | No | No green card steps in 2025 |
| 14 | Nothing to explain | Only needed after a Yes on line 13 |
| Signature | Signed and dated | Filing by itself |
She mails it to the Austin address. Because she had no wages subject to withholding, Pub. 519's date for her is June 15, 2026. Lina's day counts above are the same ones EADly's tax-year card shows for these saved dates.
Form 8843 in EADly
EADly is a private, local-first app for iPhone and Android. In Resources › Taxes, it shows:
- Your tax-year facts (Free). Days in the U.S. for each calendar year, counted from your saved I-94 entries, trips and date-only absences, plus the calendar years with F-1 records and the IRS due dates, with up to two reminders a year. The count includes travel days and doesn't apply exempt-individual exclusions, so it lines up with line 4a's "actual number of days," not line 4b. The app says: "Tax residency is separate from immigration status. This is arithmetic from your records, not tax advice."
- Form 8843 preparation sheet (EADly Plus). A PDF that sets out what you saved by line number: 1a, 1b, 3a, 4a for three years, 9 (school name only) and 11. It leaves line 12 for you, showing your count of calendar years with F-1 records and the form's wording. The app notes that every number on the sheet is also shown on the Free card. The sheet says: "This preparation sheet is not Form 8843, does not file anything, and is not tax advice."
What it doesn't do: EADly doesn't fill in or file Form 8843, decide whether you're an exempt individual or a tax resident, or answer lines 4b, 10, 12 or 13 for you. The sheet's line 1b shows the status saved in EADly today, so check it against your status on the last day of the tax year, which is what the instructions ask for.
Get EADly on the App Store or Google Play. The download is free; the store listings show current Plus prices.
Common questions
Do I need to file Form 8843 if I had no income?
Pub. 519 says a student who qualifies to exclude days of presence must file a fully completed Form 8843. A nonresident F-1 student files Form 1040-NR only with income subject to tax. If you don't have to file a return, you mail Form 8843 by itself to the IRS in Austin, Texas.
Which parts of Form 8843 does an F-1 student fill out?
Parts I and III. The instructions say a student who qualifies to exclude days of presence completes Parts I and III.
Where do I mail Form 8843 if I'm not filing a tax return?
Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, by the due date (including extensions) for filing Form 1040-NR. If you file a 2025 Form 1040-NR, attach Form 8843 to it instead.
When is Form 8843 due?
By the Form 1040-NR due date, including extensions. For 2025, Pub. 519 gives April 15, 2026 if you had wages subject to U.S. income tax withholding, and June 15, 2026 otherwise. The IRS had posted only a draft of the 2026 form when we checked.
Do I sign Form 8843?
Only if you file it by itself. The form says to sign "only if you are filing this form by itself and not with your U.S. tax return." The same applies to the address boxes.
Do I need an SSN or ITIN to file Form 8843?
The form asks for your U.S. taxpayer identification number "if any." When a tax return needs an SSN or ITIN is covered in EADly's F-1 student taxes guide.
What do I put on line 4a?
The actual number of days you were in the United States in each of the three years the form lists. A day counts if you were physically present at any time during it, so travel days count. Days you claim to exclude go on line 4b.
Sources
All checked October 22, 2026. The date in brackets is the date each page showed.
- IRS, Form 8843 (2025), Statement for Exempt Individuals and Individuals With a Medical Condition, with instructions: https://www.irs.gov/pub/irs-pdf/f8843.pdf [2025 form, "Created 6/5/25"; checked October 22, 2026]
- IRS, About Form 8843: https://www.irs.gov/forms-pubs/about-form-8843 [last reviewed 04/29/2026; checked October 22, 2026]
- IRS, Form 8843 (2026) early-release draft: https://www.irs.gov/pub/irs-dft/f8843--dft.pdf [draft "Created 5/11/26"; checked October 22, 2026]
- IRS, Publication 519 (2025), U.S. Tax Guide for Aliens: https://www.irs.gov/publications/p519 [last reviewed 04/30/2026; checked October 22, 2026]
- IRS, Exempt individual: who is a student: https://www.irs.gov/individuals/international-taxpayers/exempt-individual-who-is-a-student [last reviewed 07/06/2026; checked October 22, 2026]
- IRS, Substantial presence test: https://www.irs.gov/individuals/international-taxpayers/substantial-presence-test [last reviewed 03/14/2026; checked October 22, 2026]
- IRS, Tax residency status examples: https://www.irs.gov/individuals/international-taxpayers/tax-residency-status-examples [last reviewed 02/12/2026; checked October 22, 2026]
- IRS, Taxation of nonresident aliens: https://www.irs.gov/individuals/international-taxpayers/taxation-of-nonresident-aliens [last reviewed 02/17/2026; checked October 22, 2026]
- CBP, I-94 website: https://i94.cbp.dhs.gov [checked October 22, 2026]
This article summarizes official U.S. government sources and is not tax, legal or immigration advice. EADly is not a tax preparer or law firm and is not affiliated with the IRS, USCIS or DHS.