Excluded Days of Presence
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:
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 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