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If you are an alien individual (other than a foreign government-related individual), you must file Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition, to explain the basis of your claim that you can exclude days of presence in the United States for purposes of the substantial presence test because you were an exempt individual, or were unable to leave the United States because of a medical condition or medical problem.

Information about Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition, including recent updates, related forms, and instructions on how to file. Alien individuals use Form 8843 to explain excluded days of presence in the U.S. for the substantial presence test.

Review visa requirements for students, including information on Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition.

Find IRS mailing addresses to file forms beginning with the number 8.

A professional athlete who is temporarily in the United States to compete in a charitable sports event is an exempt individual.

A teacher or trainee is an individual, other than a student, who is temporarily in the United States under a "J " or "Q " visa and substantially complies with the requirements of that nonimmigrant status.

Understand the requirements for meeting the Substantial Presence test for the calendar year to qualify as a United States resident for tax purposes.

Even though a foreign student may pass the substantial presence test, an exception exists in U.S. law which would allow the foreign student to continue to be treated as a nonresident alien.

Residency, withholding and federal income tax filing requirements for individuals in the U.S. on a J-1 visa.