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Who Needs to File Form 8843?
All F-1/J-1 visitors and their F-2/J-2 dependents must file From 8843 if they are considered non-residents for tax purposes. This is the case whether or not you earned income or will need to file a tax return, too. You must file form 8843 if BOTH of the following conditions are met:
You were present in the U.S. in F/J status for any portion of the previous calendar year (the year for which you are filing) and
You are a non-resident for tax purposes
Note: Residents for tax purposes are NOT required to file IRS Form 8843.