2016 FORM 8843 Instructions
U.S. tax regulations require all non-resident F-1 and J-1 students and scholars to file full federal income tax returns. Since 1997, the IRS has required students and scholars with no U.S.-source income to file only the IRS Form 8843.
This document contains the instructions needed for a non-resident F-1 or J-1 student or scholar who had no U.S. income in 2016 to meet his or her 2016 federal income tax filing requirement. (If you had interest income from a U.S. bank account, you may still use this form. U.S. bank interest received by non-residents isn’t considered U.S. income.)
Follow these instructions to complete Form 8843 and mail it to the IRS to meet your 2016 federal income tax obligations as a student/scholar with no U.S. income in 2016.
1. Fill in your name, social security/taxpayer ID number (if you have one), home country address (in English) and U.S. address in the space provided at the top of Form 8843.
2. Complete Part I of Form 8843.
Fill in Lines 1a to 4a as indicated. Count the number of days you were in the U.S. in 2014, 2013, and 2012 as accurately as you can with the aid of the U.S. entry stamps in your passport and enter the totals in Line 4a.
On Line 4b, enter the number of days that you were present in the U.S. in 2016 in F or J status. In most cases, this will be the same as the total number of days you were present in the U.S. in 2016.
3. If you are a visiting scholar/teacher/trainee in J status at the University, complete Part II of Form 8843. (If you are an F-1 student, leave this section blank.)
Line 5: Write here "Georgia Southwestern State University, 800 GSW Drive, Americus, GA 31709; (800) 338-0082."
Line 6: Write here the name, address and phone number of either your department faculty sponsor or chairperson.
Line 7: Indicate the visa type(s) that you used in the U.S. for the years requested.
Line 8: Answer "yes" or "no", as appropriate. If you can answer "yes" to this question, you are usually considered a resident for federal income tax return for 2016.
4. If you are a student in F or J status at the University, complete Part III of Form 8843. (If you are a visiting scholar, leave Part III blank.)
Line 9: Write here "Georgia Southwestern State University, 800 GSW Drive, Americus, GA 31709; 800-338-0082" or the name, address, and phone number of the school you attended during 2016.
Line 10: Write the name and phone number of your department chairperson/school dean and the GSW address and phone number of the program you were in 2016.
Line 11: Indicate the visa type(s) that you used in the U.S. for the years requested.
Line 12: Answer "yes" or "no" as appropriate. If you can answer "yes" to this question, you are usually considered a resident for federal income tax return for 2016. Please see an international advisor if you are uncertain of your status as a federal tax nonresident or resident.
Line 13-14: Answer no, unless you or someone on your behalf filed a labor certification application, a petition for permanent residence, an immigrant visa application or an application for adjustment of status during 2016. (If you entered the U.S. permanent residence lottery but didn’t win, you should answer no.)
5. Skip Part IV and V to the bottom of page 2 of Form 8843; sign and date the form where indicated. (Leave Part IV and V blank).
6. Make a copy of your completed Form 8843; save the copy at least seven years for your records.
7. Mail your completed Form 8843 to the address (Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215) listed on page 3 of the instruction form. Do not turn the form in to anyone on the GSW campus. It is your responsibility to mail the form to the IRS.