Form 8843 for Students and Exempt Visa Holders
Published November 5, 2026
Form 8843, Statement for Exempt Individuals and Individuals With a Medical Condition, is for alien individuals only. You file it to explain why you can exclude some days you were present in the United States when you test for residency. IRS: About Form 8843
The substantial presence test
You are treated as a U.S. resident under this test if you were physically present in the United States for at least 31 days in 2025. You also must have been present for at least 183 days during 2025, 2024, and 2023. In that count, you use all of your 2025 days, one-third of your 2024 days, and one-sixth of your 2023 days. IRS: Form 8843 (2025) instructions
Who must file
You must file Form 8843 if you exclude days because you were an exempt individual. You also must file if you were unable to leave the United States because of a medical condition or medical problem. Exempt individuals include teachers, trainees, students, and professional athletes in a charitable sports event. IRS: Form 8843 (2025) instructions
Students with F, J, M, or Q visas
A student is an individual who is temporarily in the United States under an F, J, M, or Q visa. The student must substantially comply with the visa requirements. You are treated as complying if you have not engaged in activities that U.S. immigration law prohibits and that could cause you to lose your status. IRS: Form 8843 (2025) instructions
The five-year rule
You cannot exclude 2025 days as a student if you were exempt as a teacher, trainee, or student for any part of more than five calendar years. The exception applies only if you show that you do not intend to reside permanently in the United States. The IRS looks at whether you kept a closer connection to a foreign country, and whether you took steps to become a lawful permanent resident. IRS: Form 8843 (2025) instructions
Which parts to complete
A student who excludes days completes Parts I and III. Part I asks for your visa type, your current status, and your days of presence in 2023, 2024, and 2025. Part III asks for the academic institution you attended, the visa types you held from 2019 to 2024, and the five-year question. Part III also asks whether you applied for, or have pending, lawful permanent resident status. If you hold a Q visa, you complete Part I and only lines 10 through 14 of Part III. IRS: Form 8843 (2025)
Filing with or without a return
If you file Form 1040-NR, attach Form 8843 to it. If you do not have to file a 2025 return, you still mail Form 8843 by the due date, including extensions, for filing Form 1040-NR. IRS: Form 8843 (2025) instructions
What happens if you file late
If you do not file Form 8843 on time, you may not exclude the days you were present in the United States for the reasons on the form. Failing to exclude those days could make you a U.S. resident under the substantial presence test. You are not penalized if you show, by clear and convincing evidence, that you took reasonable actions to learn the filing requirements and significant steps to comply. IRS: Form 8843 (2025) instructions
Days you could not leave because of illness
Some days can be excluded if you intended to leave, but a medical condition that arose while you were in the United States kept you here. You cannot exclude these days if you entered the country for medical treatment. You also cannot exclude them if the condition existed before you arrived and you knew about it. Nor can you exclude days if you were able to leave but stayed beyond a reasonable time to make arrangements. IRS: Form 8843 (2025) instructions
Steps to take
- Confirm your visa type and whether it is F, J, M, or Q.
- Count your days of presence in the United States for 2023, 2024, and 2025.
- Check the CBP I-94 record for your entry dates and status. CBP: I-94 website
- Decide whether you need to exclude days. If you do, complete Form 8843 and attach it to your 1040-NR, or mail it on its own when you have no return to file.
- Keep a copy with your tax records.
General information, not advice about your situation.
Sources: Sources: IRS, About Form 8843 (https://www.irs.gov/forms-pubs/about-form-8843); IRS, Form 8843 (2025) and instructions (https://www.irs.gov/pub/irs-pdf/f8843.pdf); U.S. Customs and Border Protection, I-94 website (https://i94.cbp.dhs.gov) This is general information, not advice about your specific return.
