Form 8843 is a tax form used by non-resident aliens who are present in the United States for certain purposes but are not engaged in any trade or business. Here are some key points to help you understand when you need to complete Form 8843:
1. Non-resident aliens: Form 8843 is meant for individuals who are considered non-resident aliens for tax purposes. If you fall under this category, you might need to file this form.
2. Substantial Presence Test: If you are physically present in the United States for a certain number of days during the tax year, you may need to complete Form 8843. This is determined through the Substantial Presence Test, which involves a calculation based on the days you were present in the US in the current and past two years.
3. Exception categories: There are certain exceptions that exclude you from completing Form 8843 even if you are a non-resident alien. For example, students, teachers, trainees, or individuals with a medical condition might qualify for an exception. It is important to determine if any of these exceptions apply to you.
4. Different visa types: Depending on the visa type you hold, you may have different requirements for completing Form 8843. For example, F-1 visa holders usually need to file this form if they are present in the US, while J-1 visa holders need to file if they are not exempt due to a tax treaty.
5. IRS submission: The completed Form 8843 should be submitted to the Internal Revenue Service (IRS) along with your other tax forms by the due date (typically around mid-April). It is important to keep a copy of the form for your records.
Remember, Form 8843 is not a tax return but an informational statement to declare your status as a non-resident alien in the United States. Consulting a tax professional or the IRS's resources will provide you with the most accurate and up-to-date information regarding your specific circumstances.