NR-No Income, Federal Tax Filing
for F-1 and J-1 Students and Scholars Who Had No U.S. Source Income in 2008
This information is provided by the Office of International Education for your convenience. We are not legal tax advisors. Please consult an income tax advisor or company for tax laws and tax liability not covered here.
Please note
Belmont business students offer assistance in filling out tax forms through the Volunteer Income Tax Assistance (VITA) program. Please contact Brad Childs, 460-6485, childsb@mail.belmont.edu or Marilyn Young, 460-5551, youngm@mail.belmont.edu for more information.
Also note that the links to forms on this page require Adobe Acrobat Reader (available here).
U.S. tax regulations require all nonresident F-1 and J-1 students and scholars, without exception, to file a federal income tax return. In years past students and scholars with no U.S.-source income were required to file both a complete Form 1040NR-EZ and a special tax statement, Form 8843. Since 1997, mercifully, IRS has required students and scholars with no U.S.-source income to file only Form 8843.
This page contains the instructions needed for a nonresident F-1 or J-1 student or scholar who had no U.S. source income in 2008 to meet his or her 2008 federal income tax filing requirement. (N.B.: If you had interest income from a U.S. bank account, you may still use this page. U.S. bank interest received by nonresidents is considered foreign source income.)
Follow these simple instructions to complete Form 8843 and mail it to IRS to meet your 2008 federal income tax obligations as a student or scholar with no U.S.-source income in 2008:
- Fill in your name, social security number, home country address and U.S. address in the space provided at the top of Form 8843.
- Complete Part I of Form 8843.
-
Fill in Lines 1a to 4a as indicated (Canadians may leave passport number blank if not known.) Count the number of days you were in the U.S. in 2008, 2007, and 2006 as accurately as you can with the aid of the U.S. entry stamps in your passport and enter the totals for each year in Line 4a.
On Line 4b, enter the number of days that you were present in the U.S. in 2008 in F or J status. In most cases, this will be the same as the total number of days you were present in the U.S. in 2008.
- If you are a visiting scholar in J status at the University, complete Part II of Form 8843. (If you are a student leave this part blank and complete Part III as indicated below.)
-
Line 5: Write here 'Belmont University, Office of International Education, 1900 Belmont Blvd., Nashville, TN 37212, (615)460-5500.'
Line 6: Write here the name, address and phone number of either your department faculty sponsor or chairperson.
Line 7: Indicate the visa type(s) that you used in the U.S. for the years requested.
Line 8: Answer 'yes' or 'no', as appropriate. If you can answer 'yes' to this question you are usually considered a resident for federal income tax purposes and may not have to file a federal income tax return for 2008. Please contact the Office of International Education if you are uncertain of your status as a federal tax nonresident or resident.
- If you are a student in F or J status at the University, complete Part III of Form 8843. (If you are a visiting scholar, leave Part III blank.)
-
Line 9: Write here 'Belmont University, Office of International Education, 1900 Belmont Blvd., Nashville, TN 37212, (615)460-5500.'
Line 10: Write here the name, address and phone number of either your department chairperson or your school dean.
Line 11: Indicate the visa type(s) that you used in the U.S. for the years requested.
Line 12: Answer 'yes' or 'no', as appropriate. If you can answer 'yes' to this question you are usually considered a resident for federal income tax purposes and may not have to file a federal income tax return for 2008. Please contact the Office of International Education if you are uncertain of your status as a federal tax nonresident or resident.
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 2008. (If you entered the U.S. permanent residence (DV) lottery but did not win, you should also answer 'no.')
- Skip to the bottom of page 2 of Form 8843; sign and date the form where indicated. (Leave Parts IV and V blank.)
- Photocopy your completed Form 8843; save the copy at least seven years for your tax records. (IRS may return your Form 8843 to you by mail with an IRS stamp on the Form; if so, save this stamped original for at least seven years for your tax records.)
- Mail your Form 8843 to:
Internal Revenue Service Center
Austin, Texas
73301-0215
USA
