Form 8843

Department of the Treasury

Internal Revenue Service

Statement for Exempt Individuals and Individuals

With a Medical Condition

For the year January 1—December 31, 2001, or other tax year

beginning , 2001, and ending , 20 .

OMB No. 1545-1411

Your first name and initial

Address in country of residence

Your U.S. taxpayer identification number, if any

General Information

1a

2

3a

13

5

6

Enter the type of U.S. visa (e.g., F, J, M, etc.) and visa number, if any, you held during 2001 and the date it was acquired 

Of what country were you a citizen during the tax year?

What country issued you a passport?

Enter your passport number 

During 2001, 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?

7

8

9

10

11

12

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

in during 2001 

Enter the type of U.S. visa (J or Q) you held during: 

Were you present in the United States as a teacher, trainee, or student for any part of 2 of the 6 prior

calendar years (1995 through 2000)?

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 on page 3.

Enter the name, address, and telephone number of the academic institution you attended during 2001 

Yes No

Cat. No. 17227H Form 8843 (2001)

Part III

Part I

Part II Teachers and Trainees

Yes No

Students

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

in during 2001 

Were you present in the United States as a teacher, trainee, or student for any part of more than 5 calendar

years?

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.

Enter the name, address, and telephone number of the academic institution you attended during 2001 

Yes No

14 If you checked the “Yes” box on line 13, explain 

For use by alien individuals only.

Attachment

Sequence No. 102

1997 1998 1999 2000

1995 1996

For Paperwork Reduction Act Notice, see page 4.

Last name

Address in the United States Fill in your

addresses only if

you are filing this

form by itself and

not with your tax

return

b If the type of visa you held during 2001 changed, enter the new visa type and the date it was acquired 

b

4a

b

Enter the actual number of days you were present in the United States during:

Enter the number of days in 2001 you claim you can exclude for purposes of the substantial presence test 

2001 2000 1999 .

. 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.

Enter the type of U.S. visa (F, J, M, or Q) you held during: 

1997 1998 1999 2000

1995 1996

. 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.

2001
Form 8843 (2001) Page 2

Individuals With a Medical Condition or Medical Problem

b

c

18

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

Enter the date you intended to leave the United States prior to the onset of the medical condition or medical problem described

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 his or her condition or problem was preexisting.

Name of physician or other medical official

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

Professional Athletes

15

16

Enter the name of the charitable sports event(s) in the United States in which you competed during 2001 and the dates of

competition 

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

Part IV

Sign here

only if you

are filing

this form by

itself and

not with

your tax

return

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. Declaration of preparer (other than taxpayer) is based on all information of which the preparer has any

knowledge.

 Your signature Date 

17a

Physician’s or other medical official’s signature Date

on line 17a 

Form 8843 (2001)
Form 8843 (2001) Page 3

General Instructions

Section references are to the Internal

Revenue Code.

Who Must File

If you are an alien 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 (other than

a foreign government-related individual)

or

Substantial Presence Test

You are considered a U.S. resident if you

meet the substantial presence test for

2001. You meet this test if you were

physically present in the United States

for at least:

● 31 days during 2001 and

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 do not 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.

4. Days you were unable to leave the

United States because of a medical

condition or medical problem that

5. 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 this page).

● A professional athlete temporarily

present in the United States to compete

in a charitable sports event.

Part II—Teachers and

Trainees

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 have not engaged in

activities that are prohibited by U.S.

immigration laws and could result in the

loss of your “J” or “Q” visa status.

Even if you meet these requirements,

you cannot exclude days of presence in

2001 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 below.

● Were unable to leave the United

States because of a medical condition

or medical problem.

● 183 days during the period 2001,

2000, and 1999, counting all the days of

physical presence in 2001 but only 1/3

the number of days of presence in 2000

and only 1/6 the number of days in

1999.

2. A foreign employer paid all your

compensation during 2001.

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, U.S.

Tax Guide for Aliens.

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, Closer Connection

Exception Statement for Aliens.

● An individual temporarily present in

the United States as a foreign

government-related individual.

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 2001

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.

Alien individuals with “Q” visas are

treated as either students or teachers

and trainees and, as such, are exempt

individuals for purposes of the

substantial presence test if they

otherwise qualify. “Q” visas are issued to

aliens participating in certain

international cultural exchange

programs.

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 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.

Note: You can download forms and

publications from the IRS Internet Web

Site at www.irs.gov.

Part IV—Professional

Athletes

A professional athlete is an individual

who is temporarily present in the

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 III—Students

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 have not

engaged in activities that are prohibited

by U.S. immigration laws and could

result in the loss of your visa status. 

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 meet this exception, you must

attach information to verify that a foreign

employer paid all the compensation you

received in 2001 and all prior years that

you were present in the United States as

a teacher or trainee.

Even if you meet these requirements,

you cannot exclude days of presence in

2001 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 to the satisfaction

of the IRS Field Assistance Area Director

that you do not intend to reside

permanently in the United States. The

facts and circumstances to be

considered in determining if you have

demonstrated an intent to reside

permanently in the United States

include, but are not limited to:

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.

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

possession of the United States unless

you otherwise engaged in trade or

business on such a day.

developed while you were in the United

States.
Penalty for Not Filing

Form 8843

If you do not 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 developed while you were in the

United States. Failure to exclude days of

Form 8843 (2001) Page 4

You will not 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.

When and Where To File

If you do not have to file a 2001 tax

return, mail Form 8843 to the Internal

Revenue Service Center, Philadelphia,

PA 19255 by the due date (including

extensions) for filing Form 1040NR or

Form 1040NR-EZ.

Part V—Individuals With a

Medical Condition or

Medical Problem

For purposes of the substantial presence

test, do not count the days you intended

to leave the United States but could not

do so because of a medical condition or

medical problem that developed 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. Have

your physician or other medical official

complete line 18.

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.

The time needed to complete and file this form will vary depending on individual

circumstances. The estimated average time is:

Recordkeeping 13 min.

Learning about the law

or the form 7 min.

Preparing the form 31 min.

Copying, assembling, and

sending the form to the IRS 17 min.

If you have comments concerning the accuracy of these time estimates or

suggestions for making this form simpler, we would be happy to hear from you. You

can write to the Tax Forms Committee, Western Area Distribution Center, Rancho

Cordova, CA 95743-0001. Do not send the form to this address. Instead, see When

and Where To File on this page.

Form 8843

Parts I & II

Form 8843

Parts I & III

Form 8843

Parts I & IV

Form 8843

Parts I & V

13 min. 13 min. 13 min.

7 min. 6 min. 7 min.

34 min. 25 min. 29 min.

17 min. 17 min. 17 min.

You are not 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.

If you are filing a 2001 Form 1040NR or

Form 1040NR-EZ, 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 qualify to exclude days of

presence as a professional athlete,

complete Parts I and IV of Form 8843.

United States to compete in a charitable

sports event. For details on charitable

sports events, see Pub. 519.

presence in the United States could

result in your being considered a U.S.

resident under the substantial presence

test.