Form 8843 Statement for Exempt Individuals and Individuals With a

Form

8843

Statement for Exempt Individuals and Individuals
With a Medical Condition

OMB No. 1545-0074

2011

For use by alien individuals only.

Department of the Treasury
Internal Revenue Service

beginning

For the year January 1—December 31, 2011, or other tax year
, 2011, and ending

Your first name and initial

Fill in your
addresses only if
you are filing this
form by itself and
not with your tax
return

Part I

Attachment
Sequence No. 102

.

Your U.S. taxpayer identification number, if any

Last name
Address in country of residence

, 20

Address in the United States

General Information

1a Type of U.S. visa (for example, F, J, M, Q, etc.) and date you entered the United States
b Current nonimmigrant status and date of change (see instructions) ▶

▶

2
3a
b
4a

Of what country were you a citizen during the tax year?
What country issued you a passport?
Enter your passport number ▶
Enter the actual number of days you were present in the United States during:
2011
2010
2009
b Enter the number of days in 2011 you claim you can exclude for purposes of the substantial presence test

Part II

▶

Teachers and Trainees

5

For teachers, enter the name, address, and telephone number of the academic institution where you taught in 2011

6

For trainees, enter the name, address, and telephone number of the director of the academic or other specialized program
you participated in during 2011 ▶

7

Enter the type of U.S. visa (J or Q) you held during: ▶
2005
2006
. If the type of visa you held during any
2007
2008
2009
2010
of these years changed, attach a statement showing the new visa type and the date it was acquired.
Were you present in the United States as a teacher, trainee, or student for any part of 2 of the 6 prior
calendar years (2005 through 2010)? . . . . . . . . . . . . . . . . . . . . . . . .
Yes
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.

8

Part III
9

▶

No

Students

Enter the name, address, and telephone number of the academic institution you attended during 2011

▶

10

Enter the name, address, and telephone number of the director of the academic or other specialized program you participated
in during 2011 ▶

11

Enter the type of U.S. visa (F, J, M, or Q) you held during: ▶
2005
2006
. If the type of visa you held during any
2007
2008
2009
2010
of these years changed, attach a statement showing the new visa type and the date it was acquired.
Were you present in the United States as a teacher, trainee, or student for any part of more than 5 calendar
years? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
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.

12

13

14

During 2011, 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? . . . . . . . . . . . . . . . . . . . . . . . . . .
If you checked the “Yes” box on line 13, explain ▶

For Paperwork Reduction Act Notice, see page 4.

Cat. No. 17227H

Yes

No

No

Form 8843 (2011)

Page 2

Form 8843 (2011)

Part IV

Professional Athletes

15

Enter the name of the charitable sports event(s) in the United States in which you competed during 2011 and the dates of
competition ▶

16

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
17a

Individuals With a Medical Condition or Medical Problem

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

▶

b Enter the date you intended to leave the United States prior to the onset of the medical condition or medical problem described
on line 17a ▶
c
18

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

Date

Physician’s or other medical official’s signature

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.

Your signature

▲

▲

Sign here
only if you
are filing
this form by
itself and
not with
your tax
return

Date
Form 8843 (2011)

Page 3

Form 8843 (2011)

What's New
The IRS has created a page on IRS.gov
for information about Form 8843 and its
instructions, at www.irs.gov/form8843.
Information about any recent
developments affecting Form 8843 will
be posted on that page.

General Instructions
Section references are to the Internal
Revenue Code unless otherwise
specified.
Note. You can download forms and
publications at IRS.gov.

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 2011 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 2011 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
2011. You meet this test if you were
physically present in the United States
for at least:
• 31 days during 2011 and
• 183 days during the period 2011, 2010,
and 2009, counting all the days of
physical presence in 2011 but only 1/3
the number of days of presence in 2010
and only 1/6 the number of days in 2009.
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
2011 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 2011 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 2011.
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.

Page 4

Form 8843 (2011)

If you meet this exception, you must
attach information to verify that a foreign
employer paid all the compensation you
received in 2011 and all prior years that
you were present in the United States as
a teacher or trainee.

Part III—Students
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.
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.
Even if you meet these requirements,
you cannot exclude days of presence in
2011 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 that you do not intend to reside
permanently in the United States. The
facts and circumstances to be
considered in determining if you have
established that you do not intend to
reside permanently in the United States
include, but are not limited to:
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 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 IV—Professional
Athletes
A professional athlete is an individual
who is temporarily present in the United
States to compete in a charitable sports
event. For details on charitable sports
events, see Pub. 519.
If you qualify to exclude days of
presence as a professional athlete,
complete Parts I and IV of Form 8843.

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 arose 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 of Part V. 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.
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.
The average time and expenses
required to complete and file this form
will vary depending on individual
circumstances. For the estimated
averages, see the instructions for your
income tax return.
If you have suggestions for making
this form simpler, we would be happy to
hear from you. See the instructions for
your income tax return.