What is Form 8843 and do I need to file it if I'm a student or teacher in the U.S.?
I'm an international student on an F-1 visa and I've been told I need to file Form 8843 every year even though I have no U.S. income. I also started a small LLC for a side project. Does the LLC change my Form 8843 obligation? What happens if I never filed this form in prior years — am I in trouble? And what's the deadline?
Related Questions
Are there exemptions from the Substantial Presence Test for students, teachers, or diplomats?
I'm a foreign student on an F-1 visa studying in the U.S. and I also started an LLC on the side to do freelance software development. I've been here for 3 years now, so my total days easily exceed 183...
I had no income at all this year, just time in the U.S. as a student. Do I still need Form 8843?
This is one of those questions that feels too basic to still be uncertain about, but the more I read the more I realize the answer may not be intuitive. I had no wages, no scholarship income I need to...
I was a J-1 student first and later became a J-1 researcher. Do the same exempt-year rules keep running, or does the category change matter?
The part that confuses me is that I stayed inside J status the whole time, so at first I assumed the same tax rule just kept running. But the IRS material seems to distinguish between students and tea...
I was stuck in the U.S. due to a medical emergency — can I exclude those days from the Substantial Presence Test?
I'm a foreign LLC owner who was visiting the U.S. for a 2-week business trip when I had a medical emergency and ended up in the hospital for 6 weeks. Including recovery time, I was in the U.S. for abo...
How do I calculate the Substantial Presence Test to know if I'm a U.S. tax resident?
I'm a foreign national who owns a single-member LLC in the U.S. and I travel to the States frequently for business meetings. Last year I was in the U.S. for about 110 days, and the year before about 9...
I accidentally spent too many days in the U.S. and may have become a tax resident — what now?
I'm a German citizen who owns a U.S. LLC and I travel to the U.S. frequently for conferences and client meetings. I just realized that between 2024, 2025, and 2026, my weighted day count under the Sub...
Tax residency determination for visa holders
I have been in the U.S. on different visa types over the past few years, including F-1, H-1B, and now I am on an L-1. I am confused about how the IRS determines my tax residency with these visa change...
I crossed the five-year student limit and may now meet substantial presence. Can the student closer-connection exception still keep me nonresident?
The filing got more serious this year because I may no longer be able to exclude my U.S. days automatically as a student. I had assumed that meant the nonresident story was simply over, but the IRS pa...
Digital nomad with U.S. LLC: tax by visa status
I am a digital nomad who travels the world while running my online business through a U.S. LLC. I do not have a fixed residence and I enter the U.S. occasionally on ESTA or B-1 visa. My clients are bo...
What is the first-year election to be treated as a U.S. resident, and when would an LLC owner want it?
I moved to the U.S. in September 2025 on an L-1 visa and I own an LLC that was previously operated as a foreign-owned disregarded entity. I don't meet the Substantial Presence Test for 2025 because I ...
Have a similar question?
ForeignLLCTax members get expert answers with IRS citations. One CPA consultation costs $200+. Full access is $9.99/month.
Become a Member — $9.99/moDisclaimer: All content on ForeignLLCTax.com is created by a tax professional and is provided for general educational and informational purposes only. It does not constitute tax, legal, or accounting advice, and should not be relied upon as such. Every tax situation is different — for advice specific to your circumstances, please consult a licensed CPA, Enrolled Agent, or tax attorney. By using this website, purchasing a subscription, or accessing any tools or services, you acknowledge that no client-professional relationship is established between you and ForeignLLCTax.com or its operators. This website is not affiliated with the IRS.


