Part I — 1025 Publ 5087 (PDF)

Line 1

If you had a visa on the last day of the tax year, enter your visa type and the date you entered the United States. If you do not have a visa, enter your U.S. immigration status on the last day of the tax year and the date you entered the United States. For example, if you entered under the Visa Waiver Program, enter “VWP,” the name of the Visa Waiver Program country, and the date you entered the United States.

Line 6

If you checked the “Yes” box on line 6, do not file Form 8840. You are not eligible for the closer connection exception. However, you may qualify for nonresident status by reason of a treaty. See Pub. 519 for details. If so, file Form 8833 with your Form 1040-NR. Parts II and III

If you had a tax home in the United States at any time during the year, do not file Form 8840. You are not eligible for the closer connection exception. Otherwise, complete Part II or Part III (but not both) depending on the number of countries to which you are claiming a closer connection. If you are claiming a closer connection to one country, complete Part II. If you are claiming a closer connection to two countries, complete Part III. After completing Part II or Part III, complete Part IV. Part IV

Line 14

A “permanent home” is a dwelling unit (whether owned or rented, and whether a house, an apartment, or a furnished room) that is available at all times, continuously and not solely for short stays.

Line 29

For stocks and bonds, indicate the country of origin of the stock company or debtor. For example, if you own shares of a U.S. publicly traded corporation, the investment is considered located in the United States, even though the shares of stock are stored in a safe deposit box in a foreign country.

Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. Section 7701(b) and its regulations require that you give us the information. We need it to determine if you meet the closer connection exception to the substantial presence test.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103.

The average time and expenses required to complete and file this form will vary depending on individual circumstances. For the estimated averages, see the instructions for your income tax return.

If you have suggestions for making this form simpler, we would be happy to hear from you. See the instructions for your income tax return.

Form 8843, Statement for Exempt Individuals and Individuals With a Medical Condition 24

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Form 8843 (2025) Page 3

Section references are to the Internal Revenue Code unless otherwise specified. Future Developments For the latest information about developments related to Form 8843 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form8843 . General Instructions Who Must File If you are an alien individual (other than a foreign governmentrelated individual), you must file Form 8843 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. When and Where To File If you are filing a 2025 Form 1040-NR, attach Form 8843 to it. Mail your tax return by the due date (including extensions) to the address shown in your tax return instructions.

If you don’t have to file a 2025 tax return, mail Form 8843 to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 by the due date (including extensions) for filing Form 1040-NR. Penalty for Not Filing Form 8843 If you don’t file Form 8843 on time, you may not exclude the days you were present in the United States as a professional athlete or because of a medical condition or medical problem that arose while you were in the United States. Failure to exclude days of presence in the United States could result in your being considered a U.S. resident under the substantial presence test.

You won’t be penalized 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. Substantial Presence Test You are considered a U.S. resident if you meet the substantial presence test for 2025. You meet this test if you were physically present in the United States for at least:

31 days during 2025; and
183 days during the period 2025, 2024, and 2023, counting all the days of physical presence in 2025 but only 1/3 the number of days of presence in 2024 and only 1/6 the number of days in

Note: To claim the closer connection to a foreign country(ies) exception to the substantial presence test described in Regulations section 301.7701(b)-2, you must file Form 8840. Days of presence in the United States. Generally, you are treated as being present in the United States on any day that you are physically present in the country at any time during the day. However, you don’t count the following days of presence in the United States for purposes of the substantial presence test.

Days you regularly commuted to work in the United States from a residence in Canada or Mexico.
Days you were in the United States for less than 24 hours when you were traveling between two places outside the United States.
Days you were temporarily in the United States as a regular crew member of a foreign vessel engaged in transportation between the United States and a foreign country or a territory of the United States unless you otherwise engaged in trade or business on such a day.
Days you were unable to leave the United States because of a medical condition or medical problem that arose while you were in the United States.
Days you are in the United States under a NATO visa as a member of a force or civilian component to NATO. However, this exception does not apply to an immediate family member who is present in the United States under a NATO visa. A dependent family member must count every day of presence for purposes of the substantial presence test.
Days you were an exempt individual. Exempt Individuals For purposes of the substantial presence test, an exempt individual includes anyone in the following categories.

A teacher or trainee (defined on this page).
A student (defined on the next page).
A professional athlete temporarily present in the United States to compete in a charitable sports event.

The term “exempt individual” also includes an individual temporarily present in the United States as a foreign government-related individual under an “A” or “G” visa, other than individuals holding “A-3” or “G-5” class visas. An individual present under an “A-3” or “G-5” class visa is not considered a foreign government-related individual and must count all their days of presence in the United States for purposes of the substantial presence test. For more details, see Pub. 519. If you are present under any other “A” or “G” class visa, you are not required to file Form 8843. Specific Instructions Part I—General Information If you are attaching Form 8843 to Form 1040-NR, you aren’t required to complete lines 1a through 4a of Form 8843 if you provide the requested information on the corresponding lines of Form 1040-NR. See Schedule OI (Form 1040-NR).

In this case, enter “Information provided on Form 1040-NR” on line 1a of Form 8843. Complete line 4b and the rest of Form 8843. If Form 8843 is filed separately, you must complete all entries on the form. Line 1a. Enter your nonimmigrant visa type (for example, F-1, F-2, J-1, J-2, H1-B, etc.) and the corresponding date of the most recent entry to the United States. See your electronic arrival/departure record from the U.S. Customs and Border Protection (CBP) I-94 website, which can be viewed at https:// i94.cbp.dhs.gov . Line 1b. Enter your current nonimmigrant status, as of the last day of the tax year, such as that shown on your electronic arrival/departure record from the CBP I-94 website. Usually, this is the same as your entry on line 1a, unless you changed your status while in the United States since your last entry. If your status has changed while in the United States (for example, you entered with a B-1 or B-2 visitor visa and without leaving, you changed to an F-1 or M-1 student visa status), enter the date of change and previous status. See USCIS Form I-797, Notice of Action, for information on the date that your change of status was approved. Part II—Teachers and Trainees A teacher or trainee is an individual who is temporarily present in the United States under a “J” or “Q” visa (other than as a student) and who substantially complies with the requirements of the visa.

If you were a teacher or trainee under a “J” or “Q” visa, you are considered to have substantially complied with the visa requirements if you haven’t engaged in activities that are prohibited by U.S. immigration laws that could result in the loss of your “J” or “Q” visa status.

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Form 8843 (2025) Page 4

Even if you meet these requirements, you can’t exclude days of presence in 2025 as a teacher or trainee if you were exempt as a teacher, trainee, or student for any part of 2 of the 6 prior calendar years. But see the Exception, later.

If you qualify to exclude days of presence as a teacher or trainee, complete Parts I and II of Form 8843. If you have a “Q” visa, complete Part I and only lines 6 through 8 of Part II. On line 6, enter the name, address, and telephone number of the director of the cultural exchange program in which you participated. Exception. If you were exempt as a teacher, trainee, or student for any part of 2 of the 6 prior calendar years, you can exclude days of presence in 2025 as a teacher or trainee only if all four of the following apply.

You were exempt as a teacher, trainee, or student for any part of 3 (or fewer) of the 6 prior calendar years.
A foreign employer paid all your compensation during 2025.
You were present in the United States as a teacher or trainee in any of the 6 prior years.
A foreign employer paid all of your compensation during each of those prior 6 years you were present in the United States as a teacher or trainee.

For more details, see Pub. 519. If you meet this exception, you must attach information to verify that a foreign employer paid all the compensation you received in 2025 and all prior years that you were present in the United States as a teacher or trainee. Part III—Students A student is an individual who is temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa and who substantially complies with the requirements of the visa.

If you were a student under an “F,” “J,” “M,” or “Q” visa, you are considered to have substantially complied with the visa requirements if you haven’t engaged in activities that are prohibited by U.S. immigration laws and could result in the loss of your visa status.

Even if you meet these requirements, you can’t exclude days of presence in 2025 as a student if you were exempt as a teacher, trainee, or student for any part of more than 5 calendar years unless you establish that you don’t intend to reside permanently in the United States. The facts and circumstances to be considered in determining if you have established that you don’t intend to reside permanently in the United States include, but aren’t limited to:

Whether you have maintained a closer connection to a foreign country than to the United States (for details, see Pub. 519); and
Whether you have taken affirmative steps to change your status from nonimmigrant to lawful permanent resident.

If you qualify to exclude days of presence as a student, complete Parts I and III of Form 8843. If you have a “Q” visa, complete Part I and only lines 10 through 14 of Part III. On line 10, enter the name, address, and telephone number of the director of the cultural exchange program in which you participated.

Part IV—Professional Athletes A professional athlete is an individual who is temporarily present in the United States to compete in a charitable sports event. For details on charitable sports events, see Pub. 519.

If you qualify to exclude days of presence as a professional athlete, complete Parts I and IV of Form 8843. Part V—Individuals With a Medical Condition or Medical Problem For purposes of the substantial presence test, don’t count the days you intended to leave the United States but couldn’t do so because of a medical condition or medical problem that arose while you were in the United States. Whether you intended to leave the United States on a particular day is determined based on all the facts and circumstances. For more details, see Pub. 519. If you qualify to exclude days of presence because of a medical condition or medical problem, complete Part I and lines 17a through 17c of Part V. Have your physician or other medical official complete line 18. Note: You cannot exclude any days of presence in the United States under any of the following circumstances.

You entered or returned to the United States for medical treatment. It does not matter whether you intended to leave the United States immediately after the medical treatment but couldn’t do so because of unforeseen complications from the medical treatment.
The medical condition existed before your arrival in the United States and you were aware of the condition. It does not matter whether you needed treatment for the condition when you entered the United States.
You were initially prevented from leaving, were then able to leave, but remained in the United States beyond a reasonable period for making arrangements to leave.

Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. Section 7701(b) and its regulations require that you give us the information. We need it to determine if you can exclude days of presence in the United States for purposes of the substantial presence test.

You aren’t required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103.

The average time and expenses required to complete and file this form will vary depending on individual circumstances. For the estimated averages, see the instructions for your income tax return.

If you have suggestions for making this form simpler, we would be happy to hear from you. See the instructions for your income tax return.

Form 13614-NR, Nonresident Alien Intake and Interview Sheet 28

Link & Learn Taxes¶

is web-based training designed specifically for VITA/TCE volunteers. Each volunteer’s ability to prepare complete and accurate returns is vital to the credibility and integrity of the program. Link & Learn Taxes, as part of the complete volunteer training kit, provides the path to achieving this high level of quality service.

Link & Learn Taxes and Publication 4012, VITA/TCE Volunteer Resource Guide, work together to help volunteers learn and practice.

Link & Learn Taxes for 2025 includes:

- Access to all VITA/TCE courses
- Easy identifcation of the VITA/TCE courses with the course icons
  - As you progress through a lesson, the content for Basic, Advanced, Military, or International will- display, depending on the level of certifcation you selected
- PowerPoint presentations that can be customized to ft your classroom needs
- VITA/TCE Central to provide centralized access for training materials and reference links
- The Practice Lab
- - Gives volunteers practice with an early version of the IRS-provided tax preparation software-
- - Lets volunteers complete test practice problems
- - Lets volunteers prepare test scenario returns for the test/retest

Go to www.irs.gov, type “Link & Learn” in the Keyword field and click Search. You’ll find a detailed overview and links to the courses.

FSA (Facilitated Self Assistance) empowers taxpayers to prepare their own returns with the assistance of a certified volunteer. Taxpayers complete their own returns using interview-based software supplied by leaders in the tax preparation industry. Volunteers assist taxpayers with tax law questions.

Virtual VITA/TCE model includes any site where face-to-face activities are not used during the tax preparation process. That is, the intake specialist, IRS-tax law certified preparer (who prepares the return) and/or the quality reviewer are not face-to-face with the taxpayer. By incorporating this flexibility partners can provide taxpayers with more convenient locations to file their taxes.

For more information contact your SPEC Relationship Manager to see if you should start a FSA or Virtual VITA site in your community.

Your online resource for volunteer and taxpayer assistance Partner and Volunteer Resource Center

www.irs.gov/Individuals/Partner-and-Volunteer-Resource-Center

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