Table of Contents
IRS Form 8843 Instructions 2025 & PDF Download – If you’re an international student, scholar, teacher, trainee, or dependent on an F-1, J-1, M-1, or Q visa in the United States, you likely need to file IRS Form 8843. This form is not a tax return — it’s a simple informational statement that helps you exclude days of U.S. presence from the “substantial presence test.” Filing it correctly keeps you classified as a nonresident alien for tax purposes, even if you’ve been in the U.S. for several years.
This 2025 guide walks you through everything: who must file, exact deadlines, step-by-step instructions, and the official IRS Form 8843 PDF download link. All information is taken directly from the latest official IRS sources as of 2026.
What Is IRS Form 8843?
Form 8843, officially titled “Statement for Exempt Individuals and Individuals With a Medical Condition,” lets certain nonresident aliens explain why days spent in the U.S. should not count toward the substantial presence test.
You use it if you:
- Were an exempt individual (student, teacher/trainee, or professional athlete in a charitable event), or
- Couldn’t leave the U.S. because of a medical condition or problem that started while you were here.
Important: You must file Form 8843 even if you had no U.S. source income and are not required to file a tax return (Form 1040-NR).
Who Must File IRS Form 8843 in 2025?
You must file if you are a nonresident alien (for tax purposes) and:
- Hold an F, J, M, or Q visa as a student (F-1, J-1, M-1, Q-1)
- Hold a J or Q visa as a teacher or trainee (research scholar, professor, etc.)
- Are a dependent (F-2, J-2, etc.) of someone in the above categories
- Were present as a professional athlete competing in a charitable sports event
- Were unable to depart the U.S. due to a medical condition that arose while you were here
Note: U.S. citizens, green card holders, and those who already qualify as U.S. residents for tax purposes do not file Form 8843.
Dependents (including children) must each file their own separate Form 8843.
2025 Tax Year Filing Deadlines
| Situation | Deadline | Form to Attach To |
|---|---|---|
| Filing Form 1040-NR | April 15, 2026 (or extension) | Attach Form 8843 |
| Filing only Form 8843 (no U.S. income) | June 15, 2026 | Standalone |
If the due date falls on a weekend or holiday, it moves to the next business day. Extensions may be available in certain cases.
How to Download IRS Form 8843 PDF (Official & Free)
The latest 2025 Form 8843 (revised June 2025) is available directly from the IRS website:
→ Download the official IRS Form 8843 PDF here:
https://www.irs.gov/pub/irs-pdf/f8843.pdf
Always download from IRS.gov — never use third-party sites that may have outdated or incorrect versions.
Step-by-Step IRS Form 8843 Instructions (2025)
The form has five parts. Most people only need Part I plus either Part II (teachers/trainees) or Part III (students).
Part I – General Information (Everyone completes this)
- Enter your name, U.S. TIN (if you have one — ITIN or SSN), and addresses.
- Line 1a: Visa type (e.g., F-1) and date you first entered the U.S. this stay.
- Line 1b: Current nonimmigrant status and any change date.
- Lines 2–3: Country of citizenship and passport details.
- Line 4a: Total days physically present in the U.S. in 2025, 2024, and 2023.
- Line 4b: Days you are claiming as excludable in 2025.
Part II – Teachers and Trainees (J or Q visa)
- Provide name and contact info for the academic institution or program director.
- Answer questions about prior years of exemption (2019–2024).
- You generally cannot claim exemption if you were exempt as a teacher/trainee/student in 2 of the prior 6 years (with limited exceptions).
Part III – Students (F, J, M, or Q visa) – Most Common Section
- Provide name and contact info for the school you attended in 2025.
- Answer Line 12: Were you exempt for more than 5 calendar years? (If yes, attach a statement showing you do not intend to reside permanently in the U.S.)
- Line 13–14: Did you apply for a green card or take steps toward permanent residency? (Explain if yes.)
Part IV – Professional Athletes
- List charitable sports events and benefiting organizations.
- Attach verification that all net proceeds went to charity.
Part V – Medical Condition
- Describe the condition and dates.
- Physician must sign and certify that the condition prevented you from leaving.
Signature: Sign and date only if filing separately (not attached to a 1040-NR).
Pro Tip: Use your I-94 record (available at i94.cbp.dhs.gov) for exact entry dates and days present.
Where to Mail Form 8843?
- With Form 1040-NR → Mail everything together to the address listed in the 1040-NR instructions.
- Standalone (no tax return) → Mail to:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
No need to include payment or other forms.
Common Mistakes to Avoid
- Forgetting to file a separate Form 8843 for each dependent
- Using an old version of the form
- Failing to attach the physician’s certification for medical claims
- Not explaining prior-year exemptions or permanent residency intent
- Mailing to the wrong IRS address
Frequently Asked Questions (FAQs)
- Do I need Form 8843 if I had no U.S. income?
Yes — it is still required if you are in an exempt category. - Do I need a Social Security Number (SSN) or ITIN?
Not required, but include one if you have it. - Can I e-file Form 8843?
No. It must be paper-filed (mailed). - What if I was in the U.S. on a B-1/B-2 visa?
You usually do not file Form 8843. - I filed late last year — will it affect 2025?
Timely filing this year is what matters for 2025 days.
Final Tips for International Students & Scholars
- File even if you think you don’t owe taxes.
- Keep a copy for your records.
- Consult your university’s international student office — many provide free help.
- For complex situations (prior exemptions, medical claims), speak with a tax professional familiar with nonresident alien rules.
Official IRS Resources:
- About Form 8843
- Form 8843 PDF (2025)
- Publication 519 (U.S. Tax Guide for Aliens)
This article is for informational purposes only and is not tax advice. Tax rules can change. Always verify the latest form and instructions directly on IRS.gov.
Stay compliant and avoid unnecessary tax residency issues — download your Form 8843 today and file on time! If you have questions about your specific situation, reach out to the IRS or a qualified tax advisor.