Form 8843 Filing Instructions for Indian Students
For Indian students on an F1 visa, Form 8843 is arguably the most important tax document you will handle. It is not an income tax return; rather, it is a “Statement for Exempt Individuals” that explains to the IRS why you should not be treated as a U.S. resident for tax purposes.
Even if you had zero income in 2025, you (and any F2 dependents) must file this form to maintain your legal tax standing.
Who Must File?
Every “nonresident alien” present in the U.S. under an F or J status must file Form 8843.
- F1 Students: You must file for your first 5 calendar years in the U.S.
- F2 Dependents: Spouses and children (regardless of age) must file their own separate Form 8843.
- The “No Income” Rule: Even if you didn’t work, you must file. Failure to file can technically allow the IRS to count your days toward the Substantial Presence Test, which could lead to you being taxed on your worldwide income prematurely.
Step-by-Step Instructions for the 2025 Tax Year
When filling out the form in 2026, ensure you are using the version labeled “For use by alien individuals only” for the 2025 calendar year.
Top Section: Personal Information
- Name: Use the name exactly as it appears on your passport.
- Taxpayer ID (SSN/ITIN): If you have a Social Security Number, enter it. If you do not have an SSN or ITIN, leave this box blank. You do not need an SSN to file Form 8843 by itself.
- Address: Provide your current U.S. address and your permanent address in India.
Part I: General Information
- Line 1a: Enter your visa type (F-1) and the date of your most recent entry into the U.S.
- Line 4a: Count the actual days you were physically present in the U.S. for 2023, 2024, and 2025.
- Line 4b: For most students, this is the same number as 2025 in Line 4a. You are “claiming to exclude” these days because you are an exempt student.
Part III: Students (Lines 9–14)
This is the most critical section for F1 holders.
- Line 9: Enter your university name, address, and phone number.
- Line 10: Enter the name and contact info of your International Student Advisor or your Department Head.
- Line 11: List the visa types you held for the last 6 years (e.g., “F-1” for 2021–2025).
- Line 12: Check “No” if you have been in the U.S. as a student for 5 years or less.
Signing and Mailing
- Standalone Filing: If you are not filing a 1040-NR (because you have no income), you must sign and date the bottom of Page 2.
- Joint with Tax Return: If you are filing a 1040-NR, attach Form 8843 behind it; in this case, only the 1040-NR needs to be signed.
Where to Mail (If filing Form 8843 by itself):
Department of the Treasury > Internal Revenue Service Center > Austin, TX 73301-0215
How KKCA Secures Your Status
While Form 8843 seems simple, errors in counting days or misidentifying your “exempt” period can trigger IRS audits. At KKCA, we:
- F2 Coordination: We ensure every family member (including children) has a correctly prepared 8843 to prevent future visa issues for the household.
- Residency Tracking: We verify if 2025 was your “switch year” (Year 6), in which case you may no longer be eligible to file Form 8843.
- Back-Filing: If you missed filing Form 8843 in previous years, we help you prepare “Prior Year” forms to catch up and protect your residency history.
Call to Action
Looking for personalized tax services about your specific tax situation, please contact us. We are here to help you with your specific tax matters.
Frequently Asked Questions (FAQ)
Q: What is the deadline for Form 8843 in 2026? A: If you are filing it with a tax return, the deadline is April 15, 2026. If you have no income and are filing only Form 8843, the deadline is June 15, 2026.
Q: Do I need to attach my I-20 or Passport copy? A: No. The IRS does not require supporting documents like your I-20 to be attached to Form 8843. However, you should keep these in your personal records in case of an inquiry.
Q: I was on vacation in India for 3 months; do I count those days? A: No. Line 4a asks for the number of days you were physically present in the United States. Exclude any days you were outside the country.
Q: My child was born in the U.S. Do they need Form 8843? A: No. A child born in the U.S. is a U.S. citizen and is not an “alien individual.” They do not file Form 8843.
Disclaimer
This blog is intended for informational purposes only and does not constitute legal or tax advice. Please consult a qualified U.S. CPA or tax attorney for guidance specific to your situation.