Form 8843: Why Every Canadian Student in the US Must File It
By Muntasir Minhaz • Published Aug 19, 2026 • Canadians Studying Abroad
Form 8843 is not a tax return and does not report income. Every Canadian on F-1, F-2, J-1 or J-2 status must still file one every year, even with zero US income, because it is what documents your exempt days and keeps you classified as a nonresident alien.
📩 Required for all F and J visa holders, regardless of income
Deadline: June 15 of the following year if you file it alone, April 15 if attached to Form 1040-NR
Must be mailed on paper, it cannot be e-filed on its own
Covers your first 5 calendar years as an F-1 or J-1 student
No Social Security Number or ITIN needed if you had no US income
What Form 8843 actually is
Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition, is a declaration, not a tax return. It reports zero income and asks for no payment. Its only job is to tell the IRS which days you were present in the US as an exempt individual, meaning days that do not count toward the substantial presence test used to decide whether you are a resident or nonresident alien for tax purposes. You complete it once a year for as long as your exempt status applies, listing your name, visa type, school, and the dates you were present in the country.
Who must file it
Every Canadian student, scholar, or trainee in the US on F-1, F-2, J-1 or J-2 status files Form 8843 for each calendar year they are present, even for a single day and even with no US income at all. Your dependents on F-2 or J-2 status file their own copies too, each with their own name and details rather than being added to yours. This applies whether or not you also file a Form 1040-NR income tax return that year.
Why it matters for your status
As an F-1 or J-1 student, your first 5 calendar years in the US are excluded from the substantial presence test, which is the day-count formula the IRS uses to decide if you owe tax as a resident alien. Form 8843 is the paperwork that claims that exclusion. Skipping it does not erase your student status, but it removes the documentation the IRS relies on if your exempt years are ever questioned, and it can complicate a later switch to resident alien filing once your 5 years run out. Treat Form 8843 as part of your annual paperwork routine, the same as renewing your I-20 or checking in with your international student office.
Deadline and how to file
If you had US source income and are filing Form 1040-NR, attach Form 8843 to that return and file both by the same deadline, April 15 of the following year if you had wages with US withholding. If you had no US income and are filing Form 8843 on its own, the deadline is June 15 of the following year. For the 2025 tax year, that means June 15, 2026 for a standalone filing.
The IRS does not accept Form 8843 through e-file when it is filed alone. Print it, sign it, and mail it to the address printed in the form instructions . If you have no US income, you generally do not need a Social Security Number or ITIN to file it, you can leave that field blank.
What happens if you skip a year
There is no monetary penalty attached to a missed Form 8843 by itself. The real risk is to your nonresident classification. If the IRS later reviews your presence in the US and cannot find the exemption on file, it can treat the days you spent in the country as counting toward the substantial presence test, which can push you into resident alien status earlier than expected. File a late Form 8843 as soon as you notice the gap rather than leaving it unfiled.
Quick reference for this year's filing
| Your situation | Forms to file | Deadline |
|---|---|---|
| No US income | Form 8843 only | June 15 of the following year |
| US wages with withholding | Form 1040-NR plus Form 8843 | April 15 of the following year |
| US income with no withholding | Form 1040-NR plus Form 8843 | June 15 of the following year |
The medical condition part of the form
The form's full name also covers individuals with a medical condition that prevented them from leaving the US on time, a separate and uncommon use unrelated to student status. Most Canadian students only need the exempt individual sections that apply to F-1 and J-1 status.
After your first 5 calendar years
Once your 5 calendar years as an exempt individual student run out, you generally become a resident alien for tax purposes under the substantial presence test and switch to the regular Form 1040 that US citizens use, rather than continuing with Form 1040-NR and Form 8843. Confirm your specific year count before you assume this switch applies to you, since exceptions exist for students who can show they do not intend to remain in the US permanently.
Where to mail it
The mailing address depends on whether you file Form 8843 alone or attach it to Form 1040-NR. Filing alone, mail it to the Department of the Treasury address printed in the form instructions for Austin, Texas. Attached to Form 1040-NR, mail both together to the address specified in the Form 1040-NR instructions instead. Confirm the current address in the instructions each year, since IRS mailing addresses do change.