Form 8843 (2014)
Page 3
General Instructions
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.
Who Must File
If you are an alien individual (other than a
foreign government-related 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 2014 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 do not have to file a 2014 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 1040NR or
Form 1040NR-EZ.
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 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 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.
Substantial Presence Test
You are considered a U.S. resident if you
meet the substantial presence test for
2014. You meet this test if you were
physically present in the United States
for at least:
• 31 days during 2014 and
• 183 days during the period 2014, 2013,
and 2012, counting all the days of
physical presence in 2014 but only 1/3
the number of days of presence in 2013
and only 1/6 the number of days in 2012.
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.
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.
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.
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 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. If you are present under
an “A” or “G” visa, you are not required
to file Form 8843.
Specific Instructions
Part I—General Information
If you are attaching Form 8843 to Form
1040NR or Form 1040NR-EZ, you are
not required to complete lines 1a
through 4a of Form 8843 if you provide
the requested information on the
corresponding lines of Form 1040NR or
1040NR-EZ. In this case, enter
“Information provided on Form 1040NR”
or “Information provided on Form
1040NR-EZ” on line 1a of Form 8843.
Line 1b. Enter your current
nonimmigrant status, such as that shown
on your current Immigration Form I-94,
Arrival-Departure Record. If your status
has changed while in the United States,
enter the date of change.
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 have not engaged in
activities that are prohibited by U.S.
immigration laws that 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
2014 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.
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 2014 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 2014.
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.
