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Substantial Presence Test - Excluding Days of Presence - Form 8843

Special Categories for Exclusion

If you exclude days of presence in the United States because you fall into any of the following categories, you must file a fully-completed Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition (PDF).

  1. You were unable to leave the United States as planned because of a medical condition.
  2. You were temporarily in the United States as a teacher or trainee on a "J " or "Q " visa.
  3. You were temporarily in the United States as a student on an "F, " "J, " "M, " or "Q " visa.
  4. You were a professional athlete competing in a charitable sports event.

Attach Form 8843 to Your Income Tax Return

If you do not have to file an income tax return, send Form 8843 to the address indicated in the instructions for Form 8843 by the due date for filing an income tax return.

Timely Filing of Form 8843

If you do not timely file Form 8843, you cannot exclude the days you were present in the United States as a professional athlete or because of a medical condition that arose while you were in the United States. This does not apply 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.

References/Related Topics

Page Last Reviewed or Updated: 13-Jan-2015