Form 8843 - Statement For Exempt Individuals And Individuals With A Medical Condition Page 3
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Form 8843 (2016)
Page
General Instructions
Specific Instructions
• 183 days during the period 2016, 2015,
and 2014, counting all the days of
Part I—General Information
Section references are to the Internal
physical presence in 2016 but only 1/3
Revenue Code unless otherwise
the number of days of presence in 2015
If you are attaching Form 8843 to Form
specified.
and only 1/6 the number of days in 2014.
1040NR or Form 1040NR-EZ, you aren’t
Future Developments
Note: To claim the closer connection to
required to complete lines 1a through 4a
a foreign country(ies) exception to the
of Form 8843 if you provide the
For the latest information about
substantial presence test described in
requested information on the
developments related to Form 8843 and
Regulations section 301.7701(b)-2, you
corresponding lines of Form 1040NR or
its instructions, such as legislation
must file Form 8840, Closer Connection
1040NR-EZ. In this case, enter
enacted after they were published, go to
Exception Statement for Aliens.
“Information provided on Form 1040NR”
or “Information provided on Form
Days of presence in the United States.
Who Must File
1040NR-EZ” on line 1a of Form 8843.
Generally, you are treated as being
present in the United States on any day
Line 1b. Enter your current
If you are an alien individual (other than a
that you are physically present in the
nonimmigrant status, such as that shown
foreign government-related individual),
country at any time during the day.
on your current Immigration Form I-94,
you must file Form 8843 to explain the
However, you don’t count the following
Arrival-Departure Record. If your status
basis of your claim that you can exclude
days of presence in the United States for
has changed while in the United States,
days of presence in the United States for
purposes of the substantial presence
enter the date of change.
purposes of the substantial presence
test.
test because you:
Part II—Teachers and
1. Days you regularly commuted to
• Were an exempt individual, or
Trainees
work in the United States from a
• Were unable to leave the United States
residence in Canada or Mexico.
A teacher or trainee is an individual who
because of a medical condition or
is temporarily present in the United States
2. Days you were in the United States
medical problem.
under a “J” or “Q” visa (other than as a
for less than 24 hours when you were
When and Where To File
traveling between two places outside the
student) and who substantially complies
with the requirements of the visa.
United States.
If you are filing a 2016 Form 1040NR or
Form 1040NR-EZ, attach Form 8843 to
If you were a teacher or trainee under
3. Days you were temporarily in the
it. Mail your tax return by the due date
a “J” or “Q” visa, you are considered to
United States as a regular crew member
(including extensions) to the address
of a foreign vessel engaged in
have substantially complied with the visa
requirements if you haven’t engaged in
shown in your tax return instructions.
transportation between the United
activities that are prohibited by U.S.
States and a foreign country or a
If you don’t have to file a 2016 tax
immigration laws that could result in the
possession of the United States unless
return, mail Form 8843 to the
loss of your “J” or “Q” visa status.
you otherwise engaged in trade or
Department of the Treasury, Internal
business on such a day.
Revenue Service Center, Austin, TX
Even if you meet these requirements,
73301-0215 by the due date (including
you can’t exclude days of presence in
4. Days you were unable to leave the
extensions) for filing Form 1040NR or
2016 as a teacher or trainee if you were
United States because of a medical
Form 1040NR-EZ.
exempt as a teacher, trainee, or student
condition or medical problem that arose
for any part of 2 of the 6 prior calendar
while you were in the United States.
Penalty for Not Filing
years. But see the Exception below.
5. Days you were an exempt
Form 8843
If you qualify to exclude days of
individual.
presence as a teacher or trainee,
If you don’t file Form 8843 on time, you
Exempt Individuals
complete Parts I and II of Form 8843. If
may not exclude the days you were
For purposes of the substantial presence
present in the United States as a
you have a “Q” visa, complete Part I and
test, an exempt individual includes
only lines 6 through 8 of Part II. On line
professional athlete or because of a
anyone in the following categories.
6, enter the name, address, and
medical condition or medical problem
telephone number of the director of the
that arose while you were in the United
• A teacher or trainee (defined on this
cultural exchange program in which you
States. Failure to exclude days of
page).
participated.
presence in the United States could
• A student (defined on the next page).
result in your being considered a U.S.
Exception. If you were exempt as a
• A professional athlete temporarily
resident under the substantial presence
teacher, trainee, or student for any part
present in the United States to compete
test.
of 2 of the 6 prior calendar years, you
in a charitable sports event.
can exclude days of presence in 2016 as
You won’t be penalized if you can
The term exempt individual also
show by clear and convincing evidence
a teacher or trainee only if all four of the
includes an individual temporarily
following apply.
that you took reasonable actions to
present in the United States as a foreign
become aware of the filing requirements
1. You were exempt as a teacher,
government-related individual under an
and significant steps to comply with
trainee, or student for any part of 3 (or
“A” or “G” visa, other than individuals
those requirements.
fewer) of the 6 prior calendar years.
holding “A-3” or “G-5” class visas. An
Substantial Presence Test
2. A foreign employer paid all your
individual present under an “A-3” or
compensation during 2016.
“G-5” class visa is not considered a
You are considered a U.S. resident if you
foreign government-related individual
3. You were present in the United
meet the substantial presence test for
and must count all his or her days of
States as a teacher or trainee in any of
2016. You meet this test if you were
presence in the United States for
the 6 prior years.
physically present in the United States
purposes of the substantial presence
4. A foreign employer paid all of your
for at least:
test. For more details, see Pub. 519. If
compensation during each of those prior
• 31 days during 2016, and
you are present under any other “A” or
6 years you were present in the United
“G” class visa, you are not required to
States as a teacher or trainee.
file Form 8843.
For more details, see Pub. 519, U.S.
Tax Guide for Aliens.
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