Statement for Exempt Individuals with a Medical Condition, Form 8843

Form 8843 helps non-resident aliens exclude specific days from U.S. tax calculations due to exempt status or a medical condition preventing departure.

Who needs to file Form 8843?

A. Nonresident aliens: Individuals who are not US citizens or permanent residents.

B. If you meet any of the following criteria:

  • Exempt individual: You fall under specific categories like diplomats, students, or treaty beneficiaries.
  • Medical condition: You were unable to leave the US due to a medical issue that arose during your stay.

What information does Form 8843 require?

  • Personal information: Name, address, tax identification number.
  • Exempt individual status: Explanation of your exempt status category.
  • Medical condition details (if applicable): Description of the condition, documentation from a medical professional, and proof of inability to leave.
  • Presence in the US: Dates of arrival and departure, explanation for exceeding the regular limit (if applicable).

Key Points to Remember for Form 8843:

  • Attach Form 8843: To your Form 1040-NR (Nonresident Alien Income Tax Return) if filing.
  • Filing deadline: Same as Form 1040-NR (usually April 15th with extensions).
  • Late filing penalty: May apply if not filed on time.
  • Consult a tax professional: For complex situations or specific guidance.

Also Remember:

  • The 2023 version of Form 8843 is the latest available.
  • Specific exempt individual categories and medical condition requirements are outlined in the form instructions and IRS publications.
  • Documentation for medical conditions should be comprehensive and verifiable.