Form 8843: Exempt Individuals & Individuals With a Medical Condition

Form 8843: Exempt Individuals & Individuals With a Medical Condition

February 26, 2014

Who Must File

If you are a nonresident individual, you must file Form 8843 to explain the basis of your claim that you can exclude days of presence in the United States for the purpose of the substantial presence test because you:

  • Were unable to leave the United States because of a medical condition, or
  • Were an exempt individual. This applies to nonresidents for tax purposes on an F, J, M or Q visa status, even if the individual does not have any U.S. income.

How to File

  • Individuals who file a nonresident tax return (Form 1040NR or Form 1040NR-EZ) should attach Form 8843 to the tax return filed with the Internal Revenue Service (IRS).
  • Individuals who are filing Form 8843, but do not have any United States income, should file this form with the IRS separately by the due date for filing Form 1040NR or Form 1040NR-EZ.
  • Individuals on F or J visas who have a UCLA GLACIER record and are using GLACIER Tax Prep to file a nonresident tax return, will find this form within their nonresident tax return (Form 1040NR or Form 1040NR-EZ).

Questions?

See the Internal Revenue Service website for Form 8843 and instructions. The IRS toll-free number is (800) 829-1040.