Student NR-EZ Basic Information
These instructions are an adapted version of "Self-Help Tax Program: Student NR-EZ Basic," courtesy of James Fine, International Affairs, University of Pennsylvania. Students are also encouraged to go to IA Tax Workshops.
Suggestions:
Be sure to make a photocopy of your Form 8843 for your records before mailing it to the IRS. It is often necessary to refer to a previous year's tax return or to produce evidence that you submitted a tax return for a previous year. You should keep copies of your tax returns for at least seven years.
Completing Form 8843 Only
for most F-1 and J-1 students and scholars who had NO source of income in 2007.
For more information, please refer to IRS Instructions for Form 8843
Form 8843 - Statement for Exempt Individuals and Individuals With a Medical Condition is an IRS form used to declare your physical presence in the U.S. during 2007. This form must be completed by all international students and scholars regardless if they earned income in 2007.
Name and Social Security Number: On the first line, enter your first name and middle initial (if you have one) and then enter your last name. In the box, "your U.S. taxpayer identification number, if any" enter your Social Security Number (SSN) or your Individual Taxpayer Identification Number (ITIN).
PART I
Line 1a: Enter the visa type (F or J) and date you last entered the U.S. with.
Line 1b: Enter your current visa status (F or J). If you changed your visa status in the U.S., enter the date your current visa status was approved by USCIS.
Line 2: Enter your country of citizenship.
Line 3a: Enter the country which issued your passport.
Line 3b: Enter your passport number.
Line 4a: Enter the actual number of days you were present in the U.S. during 2006, 2005, 2004.
Line 4b: Enter the number of days in 2007 you claim you can exclude for purposes of the substantial presence test. In general, this number is going to match the number you entered for Line 4a, for 2007.
PART II
IMPORTANT NOTE: If you are a STUDENT, leave this part blank and fill in Part III instead.
Line 5: Write here "University of Oregon, Eugene, OR 97403; (541) 346-1000."
Line 6: Write here the name, address and phone number of the head of your department.
Line 7: Enter the visa type(s) that you used in the U.S. for the years requested.
Line 8: If you can answer yes to this question and you wish for some reason to continue to be considered a non-resident alien for U.S. income tax purposes, please see the IA advisor dealing with taxes. (Scholars in the U.S. more than two years must in almost all cases be considered resident taxpayers. Scholars who are resident taxpayers usually pay less income tax but are subject to social security and Medicare taxes on most earned income.)
You do not have to complete Part III, Part IV or Part V. Simply sign/date and attach your Form 8843 to your Form 1040NR-EZ or 1040NR.
PART III
IMPORTANT NOTE: If you are a VISITING PROFESSOR or SCHOLAR, leave this part blank and fill in Part II instead.
Line 9: Write here "University of Oregon, Eugene, OR 97403; (541) 346-1000."
Line 10: Write here the name, address and phone number of the head of your major department. If you are an undeclared major, write "International Affairs, 5209 University of Oregon, Eugene, OR 97403."
Line 11: Indicate the visa type(s) that you used in the U.S. for the years requested.
Line 12: If you can answer yes to this question and you wish for some reason to continue to be considered a non-resident alien for U.S. income tax purposes, please see the IA advisor dealing with taxes. (Students in the U.S. more than five years must in almost all cases be considered resident taxpayers. Students who are resident taxpayers usually pay less income tax but are subject to social security and Medicare taxes on most earned income.)
Lines 13-14: Answer no, unless you or someone on your behalf filed a labor certification application, a petition for permanent residence, an immigrant visa application or an application for adjustment of status during 2007. (If you entered the U.S. permanent residence diversity visa (DV) lottery but did not win, you should also answer no.)
You do not have to complete Part II, Part IV or Part V. Simply sign/date and attach your Form 8843 to your Form 1040NR-EZ or 1040NR.
Where to File
File Form 8843 to:
Internal Revenue Service Center, Austin, TX 73301-0215 USA.
If you are only filing Form 8843, the deadline to file is June 15, 2008. If you are filing Form 8843 with 1040NR-EZ or 1040NR, the deadline to file is April 15, 2008.
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