Filing Taxes as a Non-Resident with No Income

You are considered a Non-Resident Alien with no US Income if you meet the following criteria:

• Have been in the U.S. as an F-1/F-2, or J-1/J-2 Student for less than 5 calendar years
• Have been in the U.S. as a J-1/J-2 non-student for less than 2 calendar years
• Have been in H-1B status for less than 183 days during the past year.
• Did not obtain Permanent Residency status (Green Card) at any time in the past year.
• Did not obtain U.S. Citizenship at any time in the past year.

If you did not make any income and meet the criteria, the only form you need to file is Form 8843.

Instructions

• File your Form 8843
  • Instructions for F-1 and J-1 students and their dependents
  • Instructions for J-1 researchers, visiting scholars and professors and their J-2 dependents
• Mail the Form 8843

The IRS requires an original Form 8843 and signature. This form cannot be sent electronically. You must complete and mail it to the IRS, with no exceptions.

• Do not use tax filing programs (such as Sprintax) to fill out the Form 8843.
• You do not need to complete a State Income Tax Return.
• You do not need a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). If you have one, however, include it on your form.
• As a non-resident, you do not need to report or pay taxes on University Graduate Scholarship (UGS) awards. The UGS is not considered income if you are a non-resident alien.

Complete the Form 8843 and mail to the IRS:

• Form dates: DATE YOU ENTERED to December 31, 2025
• Your name, as it appears in your passport
• Your SSN or ITIN, if you have one. If you do not, leave the taxpayer identification number field blank.
• Both address fields
  • Address in country of residence: your home country / permanent address
  • Address in the United States: your most current US-based address (Cincinnati)
• Part I: General Information
  • 1a: see your I-94 document and provide your U.S. visa type (F-1 or J-1 student)
  • 1b: enter only if different from 1a
  • 2: must be your permanent country
  • 3a: countries where you hold a passport
  • 3b: passport numbers
  • 4a: if you were in the US all year in 2025, this is 365. If it applies, count the number of days from date of entry to December 31 only for each year you were here.
  • 4b: same as 4a
• Part III: Students
  • 9: University of Cincinnati  2600 Clifton Ave. Cincinnati, OH 45221 PH: 513-556-6000
  • 10: Add your Academic Advisor's contact information (Name, UC department address, phone number). Contact your Academic Department if you do not know.
  • 11: Enter the visa type only for each year you were in the United States.
  • 12: Check ‘No’
  • 13: Check ‘No’
• Sign and date the second page

If you have a dependent with you in the US, complete a Form 8843 for them, too. For any F-2 or J-2 dependents under the age of 18, the F-1/J-1 must sign and date.

Complete the Form 8843 and mail to the IRS:

• Form dates: DATE YOU ENTERED to December 31, 2025
• Your name, as it appears in your passport
• Your SSN or ITIN, if you have one. If you do not, leave the taxpayer identification number field blank.
• Both address fields
  • Address in country of residence: your home country / permanent address
  • Address in the United States: your most current US-based address (Cincinnati)
• Part I: General Information
  • 1a: see your I-94 document and provide your U.S. visa type
  • 1b: enter only if different from 1a
  • 2: must be your permanent country
  • 3a: countries where you hold a passport
  • 3b: passport numbers
  • 4a: if you were in the US all year in 2025, this is 365. If it applies, count the number of days from date of entry to December 31 only for each year you were here.
  • 4b: same as 4a
• Part II: Teachers and Trainees
  • 5: University of Cincinnati, UC Hiring Department address, phone number
  • 6: Supervisor name, UC Hiring Department address, phone number
  • 7: Enter your immigration status only if you were in the United States in 2021, 2022, 2023, or 2024.
  • 8: No
• Sign and date the second page

If you have a dependent with you in the US, complete a Form 8843 for them, too. For any J-2 dependents under the age of 18, the J-1 must sign and date.

Mail your original Form 8843 and signature to the IRS using the instructions listed on page 3 of the form. Read the instructions carefully! This form cannot be sent electronically.

All 8843 forms must be mailed by April 15, 2026 to the following:

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215

• If you are in the United States, using standard mail is acceptable.
• If you are overseas, you must mail the form to the United States.