Do F-1/J-1 Students Still File Form 8843 With No Income? — Deadline & Mailing Address (2025 Tax Year · Updated: Jan 2026)
“I didn’t work and I earned nothing — do I still have to file Form 8843?”
For many F-1 and J-1 visa holders, this is the most commonly missed requirement in the first few years in the U.S.
For the 2025 tax year (filed in 2026), the rule is straightforward: if you held an applicable status, Form 8843 is generally required even when your U.S. income is $0.
1️⃣ What Form 8843 does (and why it matters)
Form 8843 is not a tax return. It doesn’t calculate tax, refund, or payment.
Its purpose is to inform the IRS that you qualify as an “exempt individual” for purposes of the Substantial Presence Test (SPT) — meaning certain days you were present in the U.S. are excluded from the residency day-count.
In plain terms, Form 8843 supports your status as a Nonresident Alien (NRA) for federal tax purposes (when applicable), which is why it matters even in a year with $0 income.
In practice, this is one of the most commonly missed filings among first-year international students.
Form 8843 is best understood as a status-protection form, not a tax form — so “no income” does not automatically remove the filing obligation.
- Deadline: June 15, 2026 (when filing Form 8843 only because there is no income)
- Where to mail (8843 only): Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215
- Important: If you file Form 1040-NR, the mailing address may differ — follow the 1040-NR “Where to file” instructions.
- Documents to prepare: Passport, I-20 (or DS-2019), I-94 travel record (entry dates/status)
You generally do not need an SSN or ITIN to submit Form 8843.
If you had no U.S. income and you are filing Form 8843 only, you can usually file without a U.S. tax ID number.
2️⃣ Who must file — and who may not
For the 2025 tax year, you generally file Form 8843 if you held an applicable nonimmigrant status that may qualify for an SPT exemption — even when income is $0.
- Common filers: F-1 students, J-1 students/trainees/researchers, M-1, Q visa holders (when “exempt individual” rules apply)
- Dependents: F-2 and J-2 spouses/children typically file their own Form 8843 (one form per person)
- Not a fix-all: If you are already a Resident Alien for tax purposes, Form 8843 alone will not resolve residency classification
F-1 students are typically exempt from SPT for their first five calendar years.
J-1 exemption periods vary by category (often 2 or 5 years) — confirm your specific J-1 classification.
3️⃣ EA examples: no income vs income
- Situation: F-1 status all year, no employment, no taxable scholarship
- What to file: Mail Form 8843 only
- EA takeaway: No tax due, but filing is still required; dependents file separately
- Situation: W-2 campus wages and/or 1042-S scholarship income (treaty or taxable portions)
- What to file: Typically Form 1040-NR, with Form 8843 attached
- EA takeaway: Form 8843 can be filed alone, but it is also commonly an attachment to 1040-NR
4️⃣ Common mistakes & mini checklist
- Mistake 1: “No income, so I file nothing” → missing Form 8843
- Mistake 2: Forgetting dependents (F-2/J-2) → each person files a separate form
- Mistake 3: Missing signature/date → one of the most common mail-return issues
- Mistake 4: Filing only 8843 when income exists (or filing 1040-NR incorrectly)
- Deadline: If filing 8843 only, track June 15
- One form per person: Dependents must file their own 8843
- Address check: 8843-only goes to Austin, TX 73301-0215
- Sign & date: Mail filings fail most often because of missing signatures
- Mailing tip: Consider sending via Certified Mail and keep the receipt for your records
5️⃣ Related links
6️⃣ FAQ
- Is there a penalty for not filing Form 8843?
Penalties are not always immediate, but not filing can create unnecessary risk around how your U.S. days are treated under the SPT rules. - Can Form 8843 be filed electronically?
Form 8843 is often handled by mail when filed on its own. If you file Form 1040-NR, Form 8843 is commonly attached to the return. - Do I need an SSN or ITIN to file Form 8843?
Generally, no. Students filing Form 8843 only with no U.S. income can typically submit it without a U.S. tax ID number. - Can I file Form 8843 late if I forgot?
If you discover you missed it, filing as soon as possible is usually the safest approach. Keep proof of mailing, and be consistent with your visa documents and travel history. - Can I include my spouse/child on my form and mail them together?
Each dependent generally files a separate Form 8843. You may mail them in the same envelope, but each person should have their own completed and signed form.
This article is based on U.S. federal tax law and is for general information only.
State tax rules may differ, and individual facts can change filing requirements. Consult a qualified tax professional for guidance specific to your situation.
핑백: F-1 Student Tax Filing: The Most Common 1040-NR Mistakes to Avoid (2025 Tax Return · Updated: Jan 2026)