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
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.
Form 8843 is not an income tax return. Form 8843 is an information statement required by the US government for certain nonresident aliens (including the spouses or dependent of nonresident aliens).
It is a only a reporting form, so the IRS will not confirm it was received.
All nonresident aliens present in the U.S. under F-1, F-2, J-1, or J-2 nonimmigrant status must file Form 8843 "Statement for Exempt Individuals and Individuals With a Medical Condition"—even if they received NO income during 2023.
File the 8843 if you were:
- Present in the U.S. during 2022
- A Nonresident Alien
- Present in the U.S. under F-1, F-2, J-1, or J-2 status
Instructions for F-1 and J-1 students and their dependents
Complete the Form 8843 and mail to the IRS:
- Form dates: January 1, 2023 to December 31, 2023
- Your name
- Both address fields (US and non-US)
- Part I
- Part III
- Sign and date the second page
If you have a dependent with you in the US, complete a Form 8843 for them, too.
Instructions for J-1 researchers, visiting scholars and professors and their dependents
Complete the Form 8843 and mail to the IRS:
- Form dates: January 1, 2023 to December 31, 2023
- Your name
- Both address fields (US and non-US)
- Part I
- Part II
- Sign and date the second page
If you have a dependent with you in the US, complete a Form 8843 for them, too.
Mail your Form 8843
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, 2024 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.
Need Assistance?
Andrea Siouris
Advisor, International Services
If you need assistance with the Form 8843, email Andrea and put "8843 Help" in the subject of your email.