8843 Statement for Exempt Individuals and Individuals With a

Form

8843

Statement for Exempt Individuals and Individuals
With a Medical Condition

Department of the Treasury
Internal Revenue Service

Attachment
Sequence No. 102

Go to www.irs.gov/Form8843 for the latest information.

Your first name and initial

Part I

2025

For use by alien individuals only.

For calendar year 2025, or tax year beginning

Fill in your
addresses only if
you are filing this
form by itself and
not with your U.S.
tax return.

OMB No. 1545-0074

, 2025, and ending
Last name

Address in country of residence

, 20

.

Your U.S. taxpayer identification number (TIN), if any
Address in the United States

General Information

1a Type of U.S. visa (for example, F, J, M, Q, etc.) and date you entered the United States:
b Current nonimmigrant status. If your status has changed, also enter date of change and previous status. See instructions.
2
3a
b
4a

Of what country or countries were you a citizen during the tax year?
What country or countries issued you a passport?
Enter your passport number(s):
Enter the actual number of days you were present in the United States during:
2025
2024
2023
b Enter the number of days in 2025 you claim you can exclude for purposes of the substantial presence test:

Part II

Teachers and Trainees

5

For teachers, enter the name, address, and telephone number of the academic institution where you taught in 2025:

6

For trainees, enter the name, address, and telephone number of the director of the academic or other specialized program you
participated in during 2025:

7

2019
2020
Enter the type of U.S. visa (J or Q) you held during:
2021
2022
2023
2024
. If the type of visa you held during any
of these years changed, attach a statement showing the new visa type and the date it was acquired.
Were you exempt as a teacher, trainee, or student for any part of 2 of the preceding 6 calendar years (2019
Yes
through 2024)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If you checked the “Yes” box on line 8, you cannot exclude days of presence as a teacher or trainee unless
you meet the Exception explained in the instructions.

8

Part III
9

No

Students

Enter the name, address, and telephone number of the academic institution you attended during 2025:

10

Enter the name, address, and telephone number of the director of the academic or other specialized program you participated
in during 2025:

11

2019
2020
Enter the type of U.S. visa (F, J, M, or Q) you held during:
2021
2022
2023
2024
. If the type of visa you held during any
of these years changed, attach a statement showing the new visa type and the date it was acquired.
Were you exempt as a teacher, trainee, or student for any part of more than 5 calendar years?
. . . .
Yes
If you checked the “Yes” box on line 12, you must provide sufficient facts on an attached statement to
establish that you do not intend to reside permanently in the United States.

12

13

14

During 2025, did you apply for, or take other affirmative steps to apply for, lawful permanent resident status
in the United States or have an application pending to change your status to that of a lawful permanent
resident of the United States? . . . . . . . . . . . . . . . . . . . . . . . . . .
If you checked the “Yes” box on line 13, explain:

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 17227H

Yes

No

No

Form 8843 (2025) Created 6/5/25

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Form 8843 (2025)

Part IV

Professional Athletes

15

Enter the name of the charitable sports event(s) in the United States in which you competed during 2025 and the dates of
competition:

16

Enter the name(s) and employer identification number(s) of the charitable organization(s) that benefited from the sports
event(s):

Note: You must attach a statement to verify that all of the net proceeds of the sports event(s) were contributed to the charitable
organization(s) listed on line 16.

Part V
17a

Individuals With a Medical Condition or Medical Problem

Describe the medical condition or medical problem that prevented you from leaving the United States. See instructions.

b Enter the date you intended to leave the United States prior to the onset of the medical condition or medical problem described
on line 17a:
c
18

Enter the date you actually left the United States:
Physician’s Statement:
I certify that
Name of taxpayer

was unable to leave the United States on the date shown on line 17b because of the medical condition or medical problem
described on line 17a and there was no indication that their condition or problem was preexisting.

Name of physician or other medical official

Physician’s or other medical official’s address and telephone number

Physician’s or other medical official’s signature

Sign here
only if you
are filing
this form by
itself and
not with
your U.S.
tax return.

Date

Under penalties of perjury, I declare that I have examined this form and the accompanying attachments, and, to the best of my knowledge and belief,
they are true, correct, and complete.

Your signature

Date
Form 8843 (2025)

Page 3

Form 8843 (2025)

Section references are to the Internal Revenue Code unless
otherwise specified.

Future Developments
For the latest information about developments related to Form
8843 and its instructions, such as legislation enacted after they
were published, go to www.irs.gov/Form8843.

General Instructions
Who Must File
If you are an alien individual (other than a foreign governmentrelated individual), you must file Form 8843 to explain the basis
of your claim that you can exclude days of presence in the
United States for purposes of the substantial presence test
because you:
• Were an exempt individual, or
• Were unable to leave the United States because of a medical
condition or medical problem.

When and Where To File
If you are filing a 2025 Form 1040-NR, attach Form 8843 to it.
Mail your tax return by the due date (including extensions) to the
address shown in your tax return instructions.
If you don’t have to file a 2025 tax return, mail Form 8843 to
the Department of the Treasury, Internal Revenue Service
Center, Austin, TX 73301-0215 by the due date (including
extensions) for filing Form 1040-NR.

Penalty for Not Filing Form 8843
If you don’t file Form 8843 on time, you may not exclude the
days you were present in the United States as a professional
athlete or because of a medical condition or medical problem
that arose while you were in the United States. Failure to
exclude days of presence in the United States could result in
your being considered a U.S. resident under the substantial
presence test.
You won’t be penalized if you can show by clear and
convincing evidence that you took reasonable actions to
become aware of the filing requirements and significant steps to
comply with those requirements.

Substantial Presence Test
You are considered a U.S. resident if you meet the substantial
presence test for 2025. You meet this test if you were physically
present in the United States for at least:
• 31 days during 2025; and
• 183 days during the period 2025, 2024, and 2023, counting all
the days of physical presence in 2025 but only 1/3 the number
of days of presence in 2024 and only 1/6 the number of days in
2023.
Note: To claim the closer connection to a foreign country(ies)
exception to the substantial presence test described in
Regulations section 301.7701(b)-2, you must file Form 8840.
Days of presence in the United States. Generally, you are
treated as being present in the United States on any day that
you are physically present in the country at any time during the
day. However, you don’t count the following days of presence in
the United States for purposes of the substantial presence test.
1. Days you regularly commuted to work in the United States
from a residence in Canada or Mexico.
2. Days you were in the United States for less than 24 hours
when you were traveling between two places outside the United
States.
3. Days you were temporarily in the United States as a regular
crew member of a foreign vessel engaged in transportation
between the United States and a foreign country or a territory of
the United States unless you otherwise engaged in trade or
business on such a day.

4. Days you were unable to leave the United States because
of a medical condition or medical problem that arose while you
were in the United States.
5. Days you are in the United States under a NATO visa as a
member of a force or civilian component to NATO. However,
this exception does not apply to an immediate family member
who is present in the United States under a NATO visa. A
dependent family member must count every day of presence for
purposes of the substantial presence test.
6. Days you were an exempt individual.

Exempt Individuals
For purposes of the substantial presence test, an exempt
individual includes anyone in the following categories.
• A teacher or trainee (defined on this page).
• A student (defined on the next page).
• A professional athlete temporarily present in the United States
to compete in a charitable sports event.
The term “exempt individual” also includes an individual
temporarily present in the United States as a foreign
government-related individual under an “A” or “G” visa, other
than individuals holding “A-3” or “G-5” class visas. An individual
present under an “A-3” or “G-5” class visa is not considered a
foreign government-related individual and must count all their
days of presence in the United States for purposes of the
substantial presence test. For more details, see Pub. 519. If you
are present under any other “A” or “G” class visa, you are not
required to file Form 8843.

Specific Instructions
Part I—General Information
If you are attaching Form 8843 to Form 1040-NR, you aren’t
required to complete lines 1a through 4a of Form 8843 if you
provide the requested information on the corresponding lines of
Form 1040-NR. See Schedule OI (Form 1040-NR).
In this case, enter “Information provided on Form 1040-NR”
on line 1a of Form 8843. Complete line 4b and the rest of Form
8843.
If Form 8843 is filed separately, you must complete all entries
on the form.
Line 1a. Enter your nonimmigrant visa type (for example, F-1,
F-2, J-1, J-2, H1-B, etc.) and the corresponding date of the
most recent entry to the United States. See your electronic
arrival/departure record from the U.S. Customs and Border
Protection (CBP) I-94 website, which can be viewed at https://
i94.cbp.dhs.gov.
Line 1b. Enter your current nonimmigrant status, as of the last
day of the tax year, such as that shown on your electronic
arrival/departure record from the CBP I-94 website. Usually, this
is the same as your entry on line 1a, unless you changed your
status while in the United States since your last entry. If your
status has changed while in the United States (for example, you
entered with a B-1 or B-2 visitor visa and without leaving, you
changed to an F-1 or M-1 student visa status), enter the date of
change and previous status. See USCIS Form I-797, Notice of
Action, for information on the date that your change of status
was approved.

Part II—Teachers and Trainees
A teacher or trainee is an individual who is temporarily present
in the United States under a “J” or “Q” visa (other than as a
student) and who substantially complies with the requirements
of the visa.
If you were a teacher or trainee under a “J” or “Q” visa, you
are considered to have substantially complied with the visa
requirements if you haven’t engaged in activities that are
prohibited by U.S. immigration laws that could result in the loss
of your “J” or “Q” visa status.

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Form 8843 (2025)

Even if you meet these requirements, you can’t exclude days
of presence in 2025 as a teacher or trainee if you were exempt
as a teacher, trainee, or student for any part of 2 of the 6 prior
calendar years. But see the Exception, later.
If you qualify to exclude days of presence as a teacher or
trainee, complete Parts I and II of Form 8843. If you have a “Q”
visa, complete Part I and only lines 6 through 8 of Part II. On line
6, enter the name, address, and telephone number of the
director of the cultural exchange program in which you
participated.
Exception. If you were exempt as a teacher, trainee, or student
for any part of 2 of the 6 prior calendar years, you can exclude
days of presence in 2025 as a teacher or trainee only if all four
of the following apply.
1. You were exempt as a teacher, trainee, or student for any
part of 3 (or fewer) of the 6 prior calendar years.
2. A foreign employer paid all your compensation during 2025.
3. You were present in the United States as a teacher or
trainee in any of the 6 prior years.
4. A foreign employer paid all of your compensation during
each of those prior 6 years you were present in the United
States as a teacher or trainee.
For more details, see Pub. 519.
If you meet this exception, you must attach information to
verify that a foreign employer paid all the compensation you
received in 2025 and all prior years that you were present in the
United States as a teacher or trainee.

Part III—Students
A student is an individual who is temporarily present in the
United States under an “F,” “J,” “M,” or “Q” visa and who
substantially complies with the requirements of the visa.
If you were a student under an “F,” “J,” “M,” or “Q” visa, you
are considered to have substantially complied with the visa
requirements if you haven’t engaged in activities that are
prohibited by U.S. immigration laws and could result in the loss
of your visa status.
Even if you meet these requirements, you can’t exclude days
of presence in 2025 as a student if you were exempt as a
teacher, trainee, or student for any part of more than 5 calendar
years unless you establish that you don’t intend to reside
permanently in the United States. The facts and circumstances
to be considered in determining if you have established that you
don’t intend to reside permanently in the United States include,
but aren’t limited to:
1. Whether you have maintained a closer connection to a
foreign country than to the United States (for details, see Pub.
519); and
2. Whether you have taken affirmative steps to change your
status from nonimmigrant to lawful permanent resident.
If you qualify to exclude days of presence as a student,
complete Parts I and III of Form 8843. If you have a “Q” visa,
complete Part I and only lines 10 through 14 of Part III. On line
10, enter the name, address, and telephone number of the
director of the cultural exchange program in which you
participated.

Part IV—Professional Athletes
A professional athlete is an individual who is temporarily present
in the United States to compete in a charitable sports event. For
details on charitable sports events, see Pub. 519.
If you qualify to exclude days of presence as a professional
athlete, complete Parts I and IV of Form 8843.

Part V—Individuals With a Medical Condition
or Medical Problem
For purposes of the substantial presence test, don’t count the
days you intended to leave the United States but couldn’t do so
because of a medical condition or medical problem that arose
while you were in the United States. Whether you intended to
leave the United States on a particular day is determined based
on all the facts and circumstances. For more details, see Pub.
519.
If you qualify to exclude days of presence because of a
medical condition or medical problem, complete Part I and lines
17a through 17c of Part V. Have your physician or other medical
official complete line 18.
Note: You cannot exclude any days of presence in the United
States under any of the following circumstances.
• You entered or returned to the United States for medical
treatment. It does not matter whether you intended to leave the
United States immediately after the medical treatment but
couldn’t do so because of unforeseen complications from the
medical treatment.
• The medical condition existed before your arrival in the United
States and you were aware of the condition. It does not matter
whether you needed treatment for the condition when you
entered the United States.
• You were initially prevented from leaving, were then able to
leave, but remained in the United States beyond a reasonable
period for making arrangements to leave.
Paperwork Reduction Act Notice. We ask for the information
on this form to carry out the Internal Revenue laws of the United
States. Section 7701(b) and its regulations require that you give
us the information. We need it to determine if you can exclude
days of presence in the United States for purposes of the
substantial presence test.
You aren’t required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the
form displays a valid OMB control number. Books or records
relating to a form or its instructions must be retained as long as
their contents may become material in the administration of any
Internal Revenue law. Generally, tax returns and return
information are confidential, as required by section 6103.
The average time and expenses required to complete and file
this form will vary depending on individual circumstances. For
the estimated averages, see the instructions for your income tax
return.
If you have suggestions for making this form simpler, we
would be happy to hear from you. See the instructions for your
income tax return.