F-1 and J-1 students: Form 8843 and Form 1040-NR explained

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If you are in the United States on an F-1 or J-1 visa, you most likely have something to file with the IRS every year, even if you never earned a dollar.

Form 8843: every student files it

The IRS says: "If you qualify to exclude days of presence as a student, you must file a fully-completed" Form 8843. IRS training material adds that students, scholars and their nonresident spouses and dependents, "including young children," must complete it "even if they had no income."

Form 8843 is a statement, not a tax return. No tax is due with it.

Why it matters

Students on F, J, M or Q visas generally do not count their days in the U.S. toward tax residency for their first 5 calendar years. Form 8843 is how you claim that. During those years you are a nonresident for tax purposes, and you use nonresident forms.

Had income? Add Form 1040-NR

If you had U.S. wages, a taxable scholarship or other U.S. income, you generally file Form 1040-NR as well, with Form 8843 attached. Wages are taxed at the same graduated rates U.S. residents pay.

Deadlines

Your situation	Due date
You had wages with tax withheld	April 15
No wages with tax withheld, or Form 8843 only	June 15

A Form 8843 filed by itself is mailed on paper to the IRS in Austin, Texas.

Three common mistakes

Filing the regular Form 1040. Most free tax apps only prepare the resident return. A nonresident who files it can claim credits they are not allowed and then has to fix it.
Paying Social Security and Medicare tax. The IRS says F-1 and J-1 "nonresident alien students are exempt from Social Security Tax and Medicare Tax" on work their visa allows. If your employer took it out, ask the employer for a refund first. If that fails, the claim goes to the IRS on Form 843 with Form 8316.
Skipping Form 8843 in a year with no income. It is still required.

How we help

Solving Life prepares Form 8843 and Form 1040-NR, checks tax treaty benefits for your country, and handles ITINs for spouses and children. All online. Text (720) 432-0981 or send an inquiry at solvinglifellc.com.