If you’re filing Form 8843 by itself, mail it to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215. If you’re attaching it to a tax return such as Form 1040-NR, it goes to whatever address that return’s instructions specify, not to the standalone address. Knowing where to mail Form 8843 matters because sending it to the wrong place can delay processing and put at risk the day-exclusion the form is designed to protect.
Standalone Mailing Address
If you have no U.S. income that requires a tax return, send Form 8843 on its own to:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
This is the address in the Form 8843 instructions for the 2025 tax year, filed in 2026.1Internal Revenue Service. Form 8843 – Statement for Exempt Individuals and Individuals With a Medical Condition Use the full zip+4. The envelope should contain only the completed Form 8843. Don’t include copies of your passport, visa, or I-94 unless the instructions specifically ask for them.
Keep a photocopy of the form and send it by certified mail with a return receipt. The IRS won’t send you an acknowledgment that it received your Form 8843, so the postal receipt is the only proof you’ll have of timely filing.
Deadline for a Standalone Filing
The standalone deadline is not April 15. When Form 8843 is filed without a tax return, it is due June 15 of the year following the tax year. For the 2025 tax year, that means June 15, 2026.2Internal Revenue Service. Publication 4756 – Foreign Student and Scholar Volunteer Tax Return Preparation This matches the due date for Form 1040-NR when the filer did not receive wages subject to U.S. income tax withholding.3Internal Revenue Service. Instructions for Form 1040-NR (2025)
An extension of time to file Form 1040-NR also extends the deadline for Form 8843.1Internal Revenue Service. Form 8843 – Statement for Exempt Individuals and Individuals With a Medical Condition
Where to Send It With a Tax Return
If you earned U.S.-source income and have to file a tax return, Form 8843 does not go to Austin as a standalone. Attach it to your return and mail the whole package to the address in your return’s instructions.1Internal Revenue Service. Form 8843 – Statement for Exempt Individuals and Individuals With a Medical Condition The deadline in that case is your return’s deadline, including any extensions.
Most non-resident filers use Form 1040-NR. For the 2025 tax year:
- Without a payment enclosed: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215, USA.
- With a payment enclosed: Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303, USA.
These apply regardless of your country of residence.4Internal Revenue Service. International – Where to File Forms 1040-NR, 1040-PR, and 1040-SS Check the “Where To File” section in your return’s instructions before mailing, since the IRS occasionally updates processing addresses.
Can You E-File Instead?
When you e-file Form 1040-NR, some tax software lets you include Form 8843 electronically as part of the submission, which removes the mailing step. Standalone Form 8843 filers cannot e-file. If you have no return to submit, paper mail to Austin is the only route.5Internal Revenue Service. Tips for Completing Form 8843
Each Family Member Files Separately
Every person who qualifies as an exempt individual files their own Form 8843. A J-1 visa holder and a spouse in J-2 status each file their own. Dependent children present on a dependent visa file their own.6Internal Revenue Service. Spouse and Dependent Filing Requirements
Where each form goes depends on that person’s own situation. A spouse or dependent with no U.S. income and no Form 1040-NR requirement mails Form 8843 to Austin as a standalone. A family member who earned income and has to file a return attaches their Form 8843 to that return.
What Happens If You Miss the Deadline
There’s no monetary penalty for failing to file Form 8843. The IRS won’t fine you or charge interest for a missing form. The practical consequence is what matters: without a timely filing, you can’t exclude your U.S. days from the Substantial Presence Test. The IRS can then count every day you spent in the country and potentially treat you as a tax resident liable for U.S. tax on your worldwide income.7Internal Revenue Service. Substantial Presence Test
A missed filing can also affect treaty benefits and the overall taxability of any U.S.-source income you did receive.8Internal Revenue Service. Completing Form 8843
There is a narrow escape valve. If you missed the deadline, you may still be able to exclude your days if you can show by clear and convincing evidence that you took reasonable steps to learn about the filing requirement and made significant efforts to comply.7Internal Revenue Service. Substantial Presence Test That’s a high bar, and it isn’t a plan. Mail on time, keep the certified receipt, and you won’t need it.