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If you are a foreign professional athlete temporarily present in the United States (U.S.) to compete in a charitable sports event, you are an "exempt individual" for purposes of determining U.S. tax residency under the substantial presence test (SPT).
If you qualify as an "exempted individual" to exclude counting days of presence for the SPT calculation, you must file a fully completed Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition with the IRS.
Timely filing of Form 8843
If you do not timely file Form 8843, you cannot exclude the days you were present in the U.S. as a foreign professional athlete. 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.
Failure to timely file Form 8843 could cause a foreign professional athlete to pass the SPT. If a foreign professional athlete passes the SPT he or she has become a resident alien. A resident alien is subject to U.S. taxation of his or her entire worldwide income. Thus, failure to timely file Form 8843 could result in a substantial increase in a foreign professional athlete's U.S. tax liability.