IRS Form 8843
What is a Form 8843 & Who Must File One
Form 8843 is not a U.S. income tax return. It is an informational statement required by the IRS for nonresidents for tax purposes. It should be filled out for every nonresident present in the U.S. for the previous year, including spouses, partners, and children.
Nonresident Tax Filers
If you are a nonresident tax filer with U.S. source income and are using Sprintax to file your tax return, your Form 8843 will be included in the forms that Sprintax generates for filing. If you are filing your 1040NR form yourself, you must also include a Form 8843.
Resident Tax Filers
If you are considered a resident for tax purposes, you are not required to file Form 8843.
Who Should Complete ONLY Form 8843?
If you are a nonresident tax filer, and have NO U.S. source income in 2022, you only need to complete the IRS Form 8843 to fulfill your federal tax filing obligation. Continue reading to find out how you can file this form.
What Does it Mean to Have No U.S. Source Income?
It means you did not receive wages, salary, awards, prizes, or taxable scholarship or fellowship from a U.S. institution, organization, or company. Your scholarships and grants from SUNY Plattsburgh are not taxable. Financial support, such as sabbatical salary or a scholarship, from your home country or an organization outside the U.S. is not considered U.S. source income.
Instructions for Completing Form 8843
You only need to fill out certain parts of Form 8843 depending on your visa status. Read the following sections for information specific to your status.
Important note: If you are using Sprintax to file your tax return (i.e. 1040NR), your Form 8843 will be included in the forms generated for filing so you do not need to file this form separately. You do NOT need to use Sprintax if you have no U.S. source income and are ONLY going to fill out Form 8843.
The instructions for completing Form 8843 can be found on page 3 and 4 of IRS form 8843. The information above is a simplified version of these instructions.
This information is intended only for international students and scholars with income sources and levels typical of students and scholars at SUNY Plattsburgh. Although the information contained in this site has been reviewed carefully and should be adequate to assist most international students and scholars, it is not a substitute for advice obtained from the Internal Revenue Service (IRS) or a qualified tax accountant. If your visa status has changed in the past year, or you believe you have a complicated tax issue, please consult the IRS or a qualified tax accountant.
In addition, while the tax preparation software Sprintax is being provided to help you with your tax filing obligations, you are individually responsible for verifying that the correct information has been entered into the tax preparation software and included on all forms and/or other documents printed or derived from the tax preparation software, and ultimately responsible for any errors or omissions.
Information and content used with permission from Yale ISS