Faculty & Departments

Form 8843 Issues

Considerations Relating To Filing Form 8843

Various concerns are raised periodically about the need to file form 8843, especially when an international visitor has no US source income during the tax year.

Taxpayers are concerned to know whether the filing of Form 8843 without an accompanying income tax return will satisfy USCIS inquiries as to the taxpayer having complied with the requirement to observe U.S. tax laws.

The IRS stipulates the following regarding Form 8843:

Because of the uncertainties connected with filing Form 8843 by itself without an accompanying form 1040NR or 1040NR-EZ, the Notre Dame TAP recommends filing zero amount tax returns, which see for more information.

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