Exempt Individual (Form 8843)

Individuals entering the United States on F or J visas are generally treated as nonresidents for U.S. tax purposes during certain periods of stay. During this exempt period, the IRS does not have the authority to tax the individual on non–U.S.-source income. Such individuals are referred to as Exempt Individuals.

Who Qualifies as an Exempt Individual?
1. Teachers or trainees entering the U.S. on a J or Q visa – Exempt for 2 years
2. Students entering the U.S. on an F, J, M, or Q visa – Exempt for 5 years

If you do not take any action to claim this exempt status, you may lose the exemption and be treated as a resident alien under the Substantial Presence Test. If this occurs, you may become subject to U.S. taxation on your worldwide income, which can result in significant tax consequences.

To properly claim exempt status, you must file Form 8843, reporting your visa type and days of presence in the United States.
* Each individual must file their own Form 8843 — including spouses and dependents (e.g., F-2/J-2 visa holders) who are in the U.S. with the primary visa holder.

Form 8843 must be filed regardless of whether you earned income. Do not miss this requirement.
Late filing for past years is allowed without penalties. You are encouraged to file any missing forms as soon as possible.

Service Fee

ServiceUSDNOTE
Form 8843
$50
· Late filing for past years is allowed without penalties.

· Spouses and dependents (e.g., F-2/J-2) who are also present in the U.S. must each file Form 8843 separately. Please submit a separate request for each family member.

· If you are filing for more than one year, a separate submission is required for each tax year.

· When Form 8843 is submitted together with an income tax return, it can be filed electronically. If you do not have a tax filing requirement, Form 8843 cannot be filed electronically and must be mailed directly to the IRS. If you would like us to mail it on your behalf, postage charges will apply separately.
 
<Required Information> 
1. Passport and visa information
2. Number of days present in the U.S. for the most recent three years
3. Contact information for your Program Director (school/department)
✔ When paying in KRW, the amount will be converted based on the KRW-USD exchange rate.
✔ Please also refer to the 'NOTE' section, as additional charges may apply.
View Refund Policy

Service Limitations / Additional Notes (Terms & Conditions)

* If you own 10% or more of a corporation that requires Form 5471, services can only be provided offline. In such cases, a separate quote will be issued and the service will proceed offline.
* For KRW payments, service fees will be automatically converted based on the official exchange rate of the payment date.
* Unless otherwise specified in the fee schedule, the listed basic fee applies to one income type per service. If two or more income types apply, additional charges will be incurred for each item.
* For certain return types that require paper filing under government regulations, additional postage fees will apply.
* Specific additional charges are automatically calculated by the system and reflected in the payment screen for your confirmation.
* Certain additional charges may only be finalized after review by a tax professional. In such cases, an additional payment request will be sent by email based on the fee schedule.
* For special cases not listed in the fee schedule that require significantly more professional time, industry-standard additional charges will apply. These will be communicated in advance before services are provided.
* The service fee covers the preparation and filing of the return based on documents provided by the client, along with a standard summary of results and a general explanation of the tax due or refund amount.
* Explanations provided for educational purposes, such as detailed calculation methods, legal applications, or step-by-step preparation guidance that go beyond the typical scope of client support, are not included in the standard service fee. If requested, an hourly professional fee will apply.
* Form 1040 services cover federal and state individual income tax returns only. Local taxes (e.g., excise tax) required by specific states or cities will only be prepared upon client request.
* Filing services listed in the fee schedule are considered complete once the client has received either the e-file acceptance record or proof of postal submission. Any subsequent government correspondence or responses are provided as a separate service.
* Refunds are subject to the refund policy provided at the time of payment.
View Refund Policy