Form 8843 - Statement For Exempt Individuals And Individuals With A Medical Condition - 2012 Page 3
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Form 8843 (2012)
Page
General Instructions
Specific Instructions
Substantial Presence Test
You are considered a U.S. resident if you
Part I—General Information
Section references are to the Internal
meet the substantial presence test for
Revenue Code unless otherwise
If you are attaching Form 8843 to Form
2012. You meet this test if you were
specified.
1040NR or Form 1040NR-EZ, you are
physically present in the United States
Future Developments
not required to complete lines 1a
for at least:
through 4a of Form 8843 if you provide
• 31 days during 2012 and
For the latest information about
the requested information on the
developments related to Form 8843 and
• 183 days during the period 2012, 2011,
corresponding lines of Form 1040NR or
its instructions, such as legislation
and 2010, counting all the days of
1040NR-EZ. In this case, enter
enacted after they were published, go to
physical presence in 2012 but only 1/3
“Information provided on Form 1040NR”
the number of days of presence in 2011
or “Information provided on Form
and only 1/6 the number of days in 2010.
Who Must File
1040NR-EZ” on line 1a of Form 8843.
Note. To claim the closer connection to
Line 1b. Enter your current
If you are an alien individual (other than a
a foreign country(ies) exception to the
nonimmigrant status, such as that shown
foreign government-related individual),
substantial presence test described in
on your current Immigration Form I-94,
you must file Form 8843 to explain the
Regulations section 301.7701(b)-2, you
Arrival-Departure Record. If your status
basis of your claim that you can exclude
must file Form 8840, Closer Connection
has changed while in the United States,
days of presence in the United States for
Exception Statement for Aliens.
enter the date of change.
purposes of the substantial presence
Days of presence in the United States.
test because you:
Part II—Teachers and
Generally, you are treated as being
• Were an exempt individual, or
Trainees
present in the United States on any day
• Were unable to leave the United States
that you are physically present in the
A teacher or trainee is an individual who
because of a medical condition or
country at any time during the day.
is temporarily present in the United
medical problem.
However, you do not count the following
States under a “J” or “Q” visa (other than
days of presence in the United States for
When and Where To File
as a student) and who substantially
purposes of the substantial presence
complies with the requirements of the
If you are filing a 2012 Form 1040NR or
test.
visa.
Form 1040NR-EZ, attach Form 8843 to
1. Days you regularly commuted to
If you were a teacher or trainee under
it. Mail your tax return by the due date
work in the United States from a
a “J” or “Q” visa, you are considered to
(including extensions) to the address
residence in Canada or Mexico.
have substantially complied with the visa
shown in your tax return instructions.
requirements if you have not engaged in
2. Days you were in the United States
If you do not have to file a 2012 tax
activities that are prohibited by U.S.
for less than 24 hours when you were
return, mail Form 8843 to the
immigration laws that could result in the
traveling between two places outside the
Department of the Treasury, Internal
loss of your “J” or “Q” visa status.
United States.
Revenue Service Center, Austin, TX
Even if you meet these requirements,
3. Days you were temporarily in the
73301-0215 by the due date (including
you cannot exclude days of presence in
United States as a regular crew member
extensions) for filing Form 1040NR or
2012 as a teacher or trainee if you were
of a foreign vessel engaged in
Form 1040NR-EZ.
exempt as a teacher, trainee, or student
transportation between the United
Penalty for Not Filing
for any part of 2 of the 6 prior calendar
States and a foreign country or a
years. But see the Exception below.
Form 8843
possession of the United States unless
If you qualify to exclude days of
you otherwise engaged in trade or
If you do not file Form 8843 on time, you
presence as a teacher or trainee,
business on such a day.
may not exclude the days you were
complete Parts I and II of Form 8843. If
4. Days you were unable to leave the
present in the United States as a
you have a “Q” visa, complete Part I and
United States because of a medical
professional athlete or because of a
only lines 6 through 8 of Part II. On line
condition or medical problem that arose
medical condition or medical problem
6, enter the name, address, and
while you were in the United States.
that arose while you were in the United
telephone number of the director of the
5. Days you were an exempt
States. Failure to exclude days of
cultural exchange program in which you
individual.
presence in the United States could
participated.
result in your being considered a U.S.
Exempt Individuals
Exception. If you were exempt as a
resident under the substantial presence
teacher, trainee, or student for any part
For purposes of the substantial presence
test.
of 2 of the 6 prior calendar years, you
test, an exempt individual includes
You will not be penalized if you can
can exclude days of presence in 2012 as
anyone in the following categories.
show by clear and convincing evidence
a teacher or trainee only if all four of the
• A teacher or trainee (defined on this
that you took reasonable actions to
following apply.
page).
become aware of the filing requirements
1. You were exempt as a teacher,
and significant steps to comply with
• A student (defined on the next page).
trainee, or student for any part of 3 (or
those requirements.
• A professional athlete temporarily
fewer) of the 6 prior calendar years.
present in the United States to compete
2. A foreign employer paid all your
in a charitable sports event.
compensation during 2012.
The term exempt individual also
3. You were present in the United
includes an individual temporarily
States as a teacher or trainee in any of
present in the United States as a foreign
the 6 prior years.
government-related individual under an
4. A foreign employer paid all of your
“A” or “G” visa. If you are present under
compensation during each of those prior
an “A” or “G” visa, you are not required
6 years you were present in the United
to file Form 8843.
States as a teacher or trainee.
For more details, see Pub. 519, U.S.
Tax Guide for Aliens.
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