Individuals with No Income

Tax Filing Instructions

If you earned no income in 2019, you are still required to submit a federal tax form to the U.S. Internal Revenue Service (IRS). There are no requirements to send state tax forms to any of the state tax agencies.

The federal form you need to file to the IRS is:

Form 8843

Any spouses and dependents in F-2 or J-2 status must also file Form 8843.

Read the steps below to complete your 2019 tax filing obligations by Monday, June 15, 2020.

Steps to File

You can download Form 8843 from the IRS website. This is the form every nonresident for tax purposes in F or J status must file.

Form 8843 (PDF)

The full name of Form 8843 is “Statement for Exempt Individuals and Individuals with a Medical Condition”.

While the name may not make sense at first, if you are a:

  • Student (or their spouse/dependent) who has been in F or J status for 5 or less calendar years, or
  • Scholar (or their spouse/dependent) who has been in J status for 2 or less years out of the prior 6 calendar years,

then you are considered an exempt individual because you qualify as a nonresident for tax purposes without having to meet the IRS Substantial Presence Test.

2. Instructions on How to Complete Form 8843

Below are some tips for filling out the top part of Form 8843:

U.S. Taxpayer ID Number: Your SSN or ITIN. If you do not have a SSN or ITIN, leave blank.

Address in Country of Residence: Your home country address.

Below are some tips for filling out Part I:

1a: Your visa type (F-1, F-2, J-1, J-2) and first date of entry in the United States using that visa.

1b: Your current immigration status (F-1, F-2, J-1, J-2). This usually is the same as 1a, but if your immigration status has changed since entering the United States, also enter the date of approval of your change of status.

4a: Count and write all the days you were in the United States in 2019, 2018 and 2017.

4b. Count and write all the days you were in the United States in F or J status in 2019.

If you are a student (or their spouse/dependent) in F or J status, leave this section blank.

If you are a scholar, visiting professor, researcher or intern (or their spouse/dependent) in J status, continue reading.

Below are some tips for filling out Part II:

5: If you were a visiting professor, write down the below information. If you were a researcher or intern, leave blank.

  • Georgetown University, 37th and O Streets NW, Washington, DC 20057, Tel: (202) 687-0100

6: If you were a researcher or intern, write down the below information. If you were a visiting professor, leave blank.

  • Rachel Rubin, Office of Global Services, Georgetown University, 37th and O Streets NW, Washington, DC 20057, Tel: (202) 687-5867

7: Enter “J” for any years you held J immigration status. Otherwise, leave blank if you were not in the United States or held a different immigration status that year.

8: Between 2013-2018, if you were in J status for 2 or more years, check “Yes”. Otherwise, check “No”.

If you are a scholar, visiting professor, researcher or intern (or their spouse/dependent) in J status, leave this section blank.

If you are a student (or their spouse/dependent) in F or J status, continue reading.

Below are some tips for filling out Part III:

9: Write in:

  • Georgetown University, 37th and O Streets NW, Washington, DC 20057, Tel: (202) 687-0100″

10: Write in:

  • Rachel Rubin, Office of Global Services, Georgetown University, 37th and O Streets NW, Washington, DC 20057, Tel: (202) 687-5867″

11: Enter “F” or “J” for any years you held F or J immigration status. Otherwise, leave blank if you were not in the United States or held a different immigration status other than “F” or “J” that year.

12: If you have been in F or J status for more than 5 calendar years, check “Yes”. Otherwise, check “No”.

Sign your name and date to complete filling out Form 8843.


3. Assemble and Mail Form 8843

Attach the following documents to your completed and signed Form 8843:

  • Copy of Form I-20/DS-2019
  • Copy of Passport Information Page
  • Copy of Visa
  • Most Recent I-94 Record

Mail Form 8843 and supporting documents in an envelope to the following address:

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215

Form 8843 and supporting documents must be mailed by June 15, 2020. They do not need to be received by that date.

4. Repeat Steps 1-3 for All F and J Spouses/Dependents

All spouses and dependents in F-2 or J-2 must send their own Form 8843 and supporting documents as a separate submission (different envelope) to the IRS.

Form 8843 should be completed the same, except for the following sections:

9: Write in:

  • Spouse/Dependent of student attending Georgetown University, 37th and O Streets NW, Washington, DC 20057, Tel: (202) 687-0100

10: Write in:

  • Spouse/Dependent of student attending Georgetown University whose Program Director is Rachel Rubin, Office of Global Services

Form 8843 should be completed the same, except for the following sections:

5: If you are a spouse or dependent of a visiting professor, write down the below information. If you are the spouse or dependent a researcher or intern, leave blank.

  • Spouse/Dependent of visiting professor teaching at Georgetown University, 37th and O Streets NW, Washington, DC 20057, Tel: (202) 687-0100

6: If you are a spouse or dependent of a researcher or intern, write down the below information. If you are a spouse or dependent of a visiting professor, leave blank.

  • Spouse/Dependent of researcher/intern whose Program Director is Rachel Rubin, Office of Global Services, participating at Georgetown University, 37th and O Streets NW, Washington, DC 20057, Tel: (202) 687-5867

If a dependent is too young to sign his or her Form 8843, a parent or guardian can write the dependent’s name in the space provided at the bottom of Form 8843.

The parent or guardian should add:

  • “By (signature), parent (or guardian) for minor child.”

J-2 spouses or dependents who made income in 2019 should refer to the Individuals with Income page to prepare their federal and state tax returns. If they were a nonresident for tax purposes, the Form 8843 will be assembled by Sprintax with their Form 1040NR.

If your spouse or dependents need to request a Sprintax federal tax return promo code, please contact Darius Ngo.

Additional Resources