Statement for Exempt Individuals with a Medical Condition, Form 8843 (2023)
Form 8843 helps non-resident aliens exclude specific days from U.S. tax calculations due to exempt status or a medical condition preventing departure.
What is Form 8843?
Form 8843, also known as the "Statement for Exempt Individuals and Individuals With a Medical Condition," is a document filed by nonresident aliens (individuals not considered U.S. residents for tax purposes) to explain why specific days spent in the U.S. shouldn't count towards the "substantial presence test." This test determines if they owe U.S. income taxes.
Who needs to file Form 8843?
You need Form 8843 if you're a nonresident alien and fall into one of these categories:
- Exempt individuals: diplomats, government officials, students, exchange visitors, etc. (full list on IRS website)
- Individuals with a medical condition: unable to leave the U.S. due to a medical issue that arose during your stay.
Where to file Form 8843?
- Attach to Form 1040-NR when filing that form.
- If not filing a return, mail to the IRS address mentioned in the form instructions.
Information Required to file Form 8843:
- Personal details (name, address, etc.).
- Details about your stay in the U.S. (arrival and departure dates).
- Specific exemption category or medical condition information.
- Supporting documentation (medical records for medical claims).
Filing Deadline for Form 8843:
Same as Form 1040-NR (typically April 15th with extensions).
Key Points to Remember for Form 8843:
- Exempt individuals: Carefully review the specific categories listed in the form instructions and ensure you qualify.
- Medical condition: Clearly explain the unexpected medical issue and its impact on your departure.
- Documentation: Provide relevant medical records to support your claim.
- Timely filing: Missing the deadline can invalidate your exemption claim.
For the current year's Form 8843, click here.