IRS Form 8843

Form 8843

What is a Form 8843 and Who Must File One?

Form 8843 is not a U.S. income tax return. It is an informational statement required by the IRS for nonresidents for tax purposes. It should be submitted for every nonresident tax payer present in the U.S. at any point during the previous calendar year, including spouses, partners, and children.

If you are not sure whether you are a nonresident for tax purposes, please read this section to find out more.

Nonresident Tax Filers

  • If you are a nonresident tax filer with U.S. source income and are using Sprintax to file your tax return, your Form 8843 will be automaticaly generated and included in the forms that Sprintax prepares for your filing.
  • If you are preparing your 1040NR form yourself without using a tax software, you must also include a Form 8843.

Resident Tax Filers

  • If you are considered a resident for tax purposes, you are not required to file Form 8843.

Who Should Complete ONLY Form 8843?

If you are a nonresident tax filer, and had NO U.S. source income in 2024, you only need to complete the Form 8843 to fulfill your federal tax filing obligation. Continue reading to find out how you can file this form.

What Does it Mean to Have No U.S. Source Income?

It means you did not receive wages, salary, awards, prizes, or taxable scholarship or fellowship (i.e. the amount of scholarship or fellowship that exceeds the amount of your tuition [consider only your tuition; do not include any other expenses such as books, or room and board]) from a U.S. institution, organization, or company. Financial support, such as sabbatical salary or a scholarship from your home country or an organization outside the U.S., is not considered U.S. source income.


Instructions for Completing Form 8843

You only need to fill out certain parts of Form 8843, depending on your visa status. Read the following sections for information specific to your status.

Important Note:
If you are using Sprintax to file your tax return (i.e. 1040NR), your Form 8843 will be included in the forms generated for filing, so you do not need to file this form separately. You do NOT need to use Sprintax if you have no U.S. source income and are ONLY going to fill out Form 8843.

What is the Deadline for Submitting Form 8843?

April 15, 2025


Where Do I Mail My Completed Form 8843?

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215

Important Note:
You must mail each individual Form 8843 to the address above. Even if you have dependents, everyone must submit their own 8843 in a separate envelope. Do not include any other forms in your envelope.

The instructions for completing Form 8843 can be found on page 3 and 4 of IRS form 8843. The information above is a simplified version of these instructions.

Disclaimer:

This information is intended only for international students and scholars with income sources and level typical of students and scholars at Yale University. Although the information contained in this site has been reviewed carefully and should be adequate to assist most international students and scholars, it is not a substitute for advice obtained from the Internal Revenue Service (IRS) or a qualified tax accountant. If your visa status has changed in the past year, or you believe you have a complicated tax issue, please consult the IRS or a qualified tax accountant.

In addition, while the tax preparation software Sprintax is being provided to help you with your tax filing obligations, you are individually responsible for verifying that the correct information has been entered into the tax preparation software and included on all forms and/or other documents printed or derived from the tax preparation software, and ultimately responsible for any errors or omissions.