Excluded Days of Presence

Excluded Days

Foreign scholars or students whose visa or other documents qualify them to exclude days of presence from the substantial presence test need to file Form 8843. This includes:

• Students and scholars, whether or not they had income
• Every family member in the U.S. on F-2 or J-2 immigration status - The test for residence must be applied separately for each individual family member.

What If Form 8843 Is Not Filed?

There is no monetary penalty for not filing Form 8843. However, days of presence that are excluded must be properly recorded by filing Form 8843. Not doing so could affect the taxability of income or treaty benefits.

Canadian Students

Canadian students who are exempt individuals need to complete Form 8843. If they do not have a visa, use the information from their work authorization papers to complete the form.

COVID-19 Travel Disruptions

Learn more about emergency travel disruptions due to COVID-19 at https://www.irs.gov/pub/irs-drop/rp-20-20.pdf