Part I: general information
Lines 1a to 4b: visa type and entry date, current nonimmigrant status, citizenship, passports, actual days present in 2025, 2024 and 2023, and the 2025 days claimed as excludable.
8843
Statement for Exempt Individuals and Individuals With a Medical Condition
- Agency
- IRS
- Revision
- 2025
- Fillable fields
- 48
- Pages
- 4
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 8843: Statement for Exempt Individuals and Individuals With a Medical Condition
Form 8843 is a statement for alien individuals. The instructions printed with the form say an alien individual, other than a foreign government-related individual, files it to explain the basis of a claim to exclude days of presence in the United States for the substantial presence test, because the person was an exempt individual or was unable to leave the United States because of a medical condition or medical problem.
The instructions list teachers and trainees, students, professional athletes competing in a charitable sports event, and foreign government-related individuals as exempt individuals. The form has general information, a part for teachers and trainees, students, professional athletes and individuals with a medical condition, and a physician's statement.
The form says it is for use by alien individuals only. This page covers the 2025 form. You can fill out Form 8843 free in your browser on this page and download it without an account.
What's on Form 8843
Part II: teachers and trainees
Lines 5 to 8: the academic institution or program director, the J or Q visa held in 2019 through 2024, and whether the person was exempt for any part of 2 of the preceding 6 years.
Part III: students
Lines 9 to 14: the academic institution and program director, the F, J, M or Q visa held in 2019 through 2024, exemption for more than 5 calendar years, and lawful permanent resident steps.
Part IV: professional athletes
Lines 15 and 16: the charitable sports events and dates of competition, and the charitable organizations that benefited, with their employer identification numbers.
Part V: medical condition
Lines 17a to 17c describe the medical condition or problem and give the intended and actual departure dates. Line 18 is the physician's statement with name, address, phone and signature.
Signature
Signed under penalties of perjury, which the form says is only when the form is filed by itself and not with a U.S. tax return.
How to fill out Form 8843
- 1
Lines 1a and 1b
Enter the nonimmigrant visa type and the date of most recent entry, then the status on the last day of the tax year. The instructions point to the CBP I-94 website and to USCIS Form I-797 for a change of status.
- 2
Filing with Form 1040-NR
The instructions say lines 1a to 4a can be skipped when the same information is on Form 1040-NR (see Schedule OI). Enter "Information provided on Form 1040-NR" on line 1a and complete line 4b and the rest.
- 3
Line 4
Enter the actual days present in 2025, 2024 and 2023 on line 4a, and on line 4b the days in 2025 claimed as excludable for the substantial presence test.
- 4
The part for the claim
Complete Part II, III, IV or V to match the claim. For a Q visa, the instructions limit Part II to lines 6 to 8 and Part III to lines 10 to 14.
- 5
Attachments
Attach any statement the form asks for, such as a changed visa type, facts showing no intent to reside permanently after a Yes on line 12, or proof that net proceeds of a sports event went to charity.
- 6
Sign if filed alone
Sign and date only when the form is filed by itself. When filed with a return, it is attached to Form 1040-NR.
Why fill Form 8843 on indox
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- Fill the form right in your browser, no software to install
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- The official blank straight from the IRS, not a copy someone retyped
- Works on a phone, tablet or computer
Where to send it, deadline and late filing
With a return
The instructions say a filer of a 2025 Form 1040-NR attaches Form 8843 to it and mails the return by the due date (including extensions) to the address in the return instructions.
Filed by itself
With no 2025 tax return to file, the instructions say to 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.
Late filing
The instructions say that without a timely Form 8843, days as a professional athlete or because of a medical condition may not be excluded, unless clear and convincing evidence shows reasonable actions and significant steps to comply.
Medical days that do not count
The instructions say days cannot be excluded after entering for medical treatment, for a condition that existed and was known before arrival, or after staying beyond a reasonable period once able to leave.
Closer connection exception
To claim the closer connection to a foreign country exception instead, the instructions point to Form 8840.
Related forms
Who files Form 8843?
Each alien individual who claims excluded days completes their own form and attaches it to Form 1040-NR or mails it by itself. A physician completes only the statement on line 18.
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Questions about Form 8843
Who files Form 8843?
The instructions say an alien individual, other than a foreign government-related individual, who claims to exclude days of presence as an exempt individual or because of a medical condition or medical problem.
Is Form 8843 filed with a tax return?
With a 2025 Form 1040-NR, it is attached to the return. With no return to file, the instructions say to mail it by itself to the Internal Revenue Service Center, Austin, TX 73301-0215.
What is the deadline when it is filed alone?
The instructions say the due date (including extensions) for filing Form 1040-NR.
What is the substantial presence test?
The instructions say it is met with physical presence of at least 31 days during 2025 and 183 days during 2025, 2024 and 2023, counting all days in 2025, 1/3 of the days in 2024 and 1/6 of the days in 2023.
Can a student exclude days for more than 5 years?
The instructions say days cannot be excluded as a student after being exempt for any part of more than 5 calendar years, unless the person establishes no intent to reside permanently in the United States. Line 12 asks about this.
Who completes the physician's statement?
A physician or other medical official completes line 18, certifying that the person could not leave on the date on line 17b because of the condition on line 17a and that there was no indication it was preexisting.