United States — Form 8843 and Days Excluded from the Substantial Presence Test

Summary

Form

8843 — Statement for Exempt Individuals

Effect

Listed days do not count for the SPT

Students (F, J, M, Q)

Exempt for 5 calendar years, lifetime

Teachers / trainees (J, Q)

Not exempt if exempt in 2 of prior 6 years

Government (A, G)

No time limit; no Form 8843 needed

Due

With Form 1040-NR, or alone by its due date

Authority

IRS (IRC §7701(b)(5), Treas. Reg. §301.7701(b)-3)

Form 8843 is how you tell the IRS that some of your US days should not count toward the Substantial Presence Test, the day count that otherwise turns non-citizens into US tax residents: days you were an exempt individual (a student, teacher, trainee, foreign-government employee or charity athlete on the qualifying visa) or days you could not leave the US because of a medical condition that arose while you were here. Excluded days drop out of the count entirely — not just from the weighted total, but from the 31-day floor as well.

Exempt status is about days, not income. A student with a campus job still files Form 8843; it simply goes in with the Form 1040-NR that reports the wages.

Who it applies to

You will need Form 8843 if, during the calendar year, you were in the United States as:

• A student on an F, J, M or Q visa (and your F-2, J-2, M-2 or Q-3 dependants).
• A teacher, researcher or trainee on a J or Q visa (and dependants).
• A foreign-government-related individual on an A or G visa (other than A-3 or G-5 household staff), or a full-time employee of an international organisation. These days never count, and the form instructions say A and G visa holders do not need to file Form 8843.
• A professional athlete temporarily in the US to compete in a charitable sports event.
• Anyone who intended to leave but could not because of a medical condition that arose in the US.

Each person files their own form — a couple on J-1 and J-2 files two, and a child on F-2 files a third. If you were a US resident under the test even after excluding the days (or hold a green card), Form 8843 does not apply to you.

The rule — and why it exists

Under IRC §7701(b)(3)(D) an individual is not treated as present in the US on any day they are an exempt individual. The regulations then define each category and cap how long the exemption lasts. The policy is simple: students, academics and diplomats are in the country because of a temporary programme or posting, not because they have settled, so their presence should not convert them into residents taxed on worldwide income. The time limits exist so the exemption cannot be used indefinitely.

The exclusion has to be claimed. The IRS requires a fully completed Form 8843 from students, teachers, trainees, charity athletes and anyone excluding medical days. Under Treas. Reg. §301.7701(b)-8, athlete and medical-condition days count if the form is not filed on time, unless you show by clear and convincing evidence that you took reasonable steps to learn about and comply with the requirement.

Exempt individual categories and their limits

Students — F, J, M, Q

Exempt for any part of five calendar years, counted over your lifetime — and years in which you were exempt as a teacher or trainee count toward the five as well. A year in which you were present for a single day as a student uses up one of the five. After that, your days count unless you establish to the IRS that you do not intend to reside permanently in the US, which you do in Part III of the form and which the IRS judges on your ties abroad and your visa compliance.

Teachers and trainees — J, Q

Not an exempt individual for the current year if you were exempt as a teacher, trainee or student for any part of two of the six preceding calendar years. If you were also here as a teacher or trainee in at least one of the six preceding years, and a foreign employer paid all of your compensation this year and in each of those earlier teacher or trainee years, you can still be exempt as long as you were exempt in no more than three of the six preceding years. Prior years as a student count against you here — a former F-1 student who returns as a J-1 researcher often has no exempt years left.

Foreign-government-related individuals — A, G

No time limit. Diplomats, consular staff and employees of international organisations recognised under the International Organizations Immunities Act are exempt for as long as they hold the status, and the IRS does not require them to file Form 8843. A-3 and G-5 personal employees are not covered.

Professional athletes

Only the days spent actually competing in a charitable sports event — one whose main purpose is to benefit a qualified charitable organisation, whose entire net proceeds go to charity and where volunteers perform substantially all the work. Practice, promotional and travel days count as normal presence.

Preparing your US presence history

Form 8843 asks, per year, for the total days you were in the US and the days you are excluding. Build it like this:

1. 1List every entry and exit for the year, including short trips over the Canadian or Mexican border. Your CBP I-94 travel history is a starting point; check it against your own records.
2. 2Count every day of presence, arrival and departure days included — any part of a day in the US is a day under the SPT.
3. 3Mark which of those days you held the exempt status. Status usually runs from the date you entered on the qualifying visa to the date you left it or changed status.
4. 4Repeat for the two prior years, because Part I of the form asks for all three years' totals.
5. 5Subtract the exempt days from each year's total. What remains is what the weighted SPT formula uses.

Automatic day counting can show where you were and for how long — it cannot show what visa you held on a given day, so pair the count with your status dates. The free Substantial Presence Test calculator runs the weighted formula on the days that remain.

Medical-condition exception

Days you intended to leave but could not because of a medical condition or problem that arose while you were in the US are excluded (Part V of the form). Three conditions apply:

• The condition arose after you arrived — a pre-existing illness you knew about when you entered does not qualify.
• You would otherwise have left; the exception is for people whose departure was prevented, not delayed for convenience.
• Your physician or other medical official completes and signs the physician's statement on the form itself (line 18).

If you later return to the US for treatment of the same condition, those days count. The exception covers the stay you could not end, not subsequent visits.

Filing the form

• With a return. If you file Form 1040-NR, attach Form 8843 to it and file both by the return's due date — 15 April if you had wages subject to withholding, otherwise 15 June.
• Without a return. If you had no US income and no filing obligation, mail Form 8843 by itself to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, by the Form 1040-NR due date — 15 June, or the extended date if you have an extension.
• Dependants. Each exempt spouse or child files a separate form, even when they have no income and no Social Security number or ITIN — the identification field can be left blank for them.
• Keep a copy. Later applications — a green card, a closer connection claim, a treaty position — routinely ask how many exempt years you have used. Your own filed forms are the evidence.

The current form and instructions are on the IRS About Form 8843 page linked in the sources; check the year printed on the form before filing.

Worked example

A PhD student arrives on an F-1 in August 2022 and stays through 2026. Without the student exemption she would meet the Substantial Presence Test in her first full year. With it, her count looks like this:

• 2022 — 140 days present, 140 excluded (student, year 1 of 5). Countable: 0.
• 2023 — 351 days present, 351 excluded (year 2). Countable: 0.
• 2024 — 340 days present, 340 excluded (year 3). Countable: 0.
• 2025 — 355 days present, 355 excluded (year 4). Countable: 0.
• 2026 — 360 days present, 360 excluded (year 5, the last). Countable: 0.
• 2027 — the five years are used. Every day counts from 1 January. If she stays 183 days or more she is a US tax resident for 2027 unless Part III persuades the IRS she does not intend to reside permanently.

Notice that 2022 counted as a full exempt year even though she was present for only 140 days of it. Arriving in late December would have cost a whole year of the five for a handful of days.

Common mistakes

• "I had no income, so I have nothing to file." Form 8843 is exactly the form for people with nothing else to file. Students and teachers are required to file it, and for athlete and medical days, skipping it makes the days count.
• "Five years means five years on this visa." The five student years are lifetime and include years on an earlier F or J status — an exchange year in high school counts.
• "Exempt means I don't owe US tax." Exempt individuals are nonresidents, and nonresidents pay US tax on US-source income, including wages. The form removes days, not tax.
• "My dependants are covered by my form." Each person files separately.
• "Only the excluded days matter." Part I asks for your total days for three years. Get the full count right first, then subtract — the closer connection exception on Form 8840 depends on the same numbers if you ever need it.

Frequently asked questions

Sources

• IRS — About Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition
• IRS — Substantial Presence Test (days of presence that do not count)
• IRS — Publication 519, U.S. Tax Guide for Aliens (Chapter 1: Exempt individual)
• eCFR — 26 CFR §301.7701(b)-8, procedural rules and penalty for not filing
• IRS — Form 8843 and instructions (PDF)