Form 8843 - Statement For Exempt Individuals And Individuals With A Medical Condition - 2015 Page 3
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Form 8843 (2015)
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
2015. 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 2015 and
For the latest information about
the requested information on the
developments related to Form 8843 and
• 183 days during the period 2015, 2014,
corresponding lines of Form 1040NR or
its instructions, such as legislation
and 2013, counting all the days of
1040NR-EZ. In this case, enter
enacted after they were published, go to
physical presence in 2015 but only 1/3
“Information provided on Form 1040NR”
the number of days of presence in 2014
or “Information provided on Form
and only 1/6 the number of days in 2013.
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 2015 Form 1040NR or
test.
visa.
Form 1040NR-EZ, attach Form 8843 to
1. Days you regularly commuted to
it. Mail your tax return by the due date
If you were a teacher or trainee under
work in the United States from a
(including extensions) to the address
a “J” or “Q” visa, you are considered to
residence in Canada or Mexico.
shown in your tax return instructions.
have substantially complied with the visa
2. Days you were in the United States
requirements if you have not engaged in
If you do not have to file a 2015 tax
for less than 24 hours when you were
activities that are prohibited by U.S.
return, mail Form 8843 to the
traveling between two places outside the
immigration laws that could result in the
Department of the Treasury, Internal
United States.
loss of your “J” or “Q” visa status.
Revenue Service Center, Austin, TX
3. Days you were temporarily in the
73301-0215 by the due date (including
Even if you meet these requirements,
United States as a regular crew member
extensions) for filing Form 1040NR or
you cannot exclude days of presence in
of a foreign vessel engaged in
2015 as a teacher or trainee if you were
Form 1040NR-EZ.
transportation between the United
exempt as a teacher, trainee, or student
Penalty for Not Filing
States and a foreign country or a
for any part of 2 of the 6 prior calendar
Form 8843
possession of the United States unless
years. But see the Exception below.
you otherwise engaged in trade or
If you qualify to exclude days of
If you do not file Form 8843 on time, you
business on such a day.
may not exclude the days you were
presence as a teacher or trainee,
4. Days you were unable to leave the
present in the United States as a
complete Parts I and II of Form 8843. If
United States because of a medical
you have a “Q” visa, complete Part I and
professional athlete or because of a
condition or medical problem that arose
only lines 6 through 8 of Part II. On line
medical condition or medical problem
while you were in the United States.
6, enter the name, address, and
that arose while you were in the United
5. Days you were an exempt
telephone number of the director of the
States. Failure to exclude days of
individual.
cultural exchange program in which you
presence in the United States could
participated.
result in your being considered a U.S.
Exempt Individuals
resident under the substantial presence
Exception. If you were exempt as a
For purposes of the substantial presence
test.
teacher, trainee, or student for any part
test, an exempt individual includes
of 2 of the 6 prior calendar years, you
You will not be penalized if you can
anyone in the following categories.
can exclude days of presence in 2015 as
show by clear and convincing evidence
• A teacher or trainee (defined on this
a teacher or trainee only if all four of the
that you took reasonable actions to
page).
following apply.
become aware of the filing requirements
and significant steps to comply with
• A student (defined on the next page).
1. You were exempt as a teacher,
those requirements.
trainee, or student for any part of 3 (or
• A professional athlete temporarily
fewer) of the 6 prior calendar years.
present in the United States to compete
in a charitable sports event.
2. A foreign employer paid all your
compensation during 2015.
The term exempt individual also
includes an individual temporarily
3. You were present in the United
present in the United States as a foreign
States as a teacher or trainee in any of
government-related individual under an
the 6 prior years.
“A” or “G” visa. If you are present under
4. A foreign employer paid all of your
an “A” or “G” visa, you are not required
compensation during each of those prior
to file Form 8843.
6 years you were present in the United
States as a teacher or trainee.
For more details, see Pub. 519, U.S.
Tax Guide for Aliens.
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