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If you dont have to file a 2023 tax return, mail Form 8843 to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 by the due date (including extensions) for filing Form 1040-NR.
Form 8843: Filing Instructions Download IRS Form 8843.pdf. Fill in your name exactly as it appears on your passport. For the box requesting your U.S. taxpayer identification number, write in your Social Security or Individual Taxpayer Identification Number. If you do not have either one of these, leave it blank.
You should file the previous years Form 8843 as soon as possible. Sprintax can assist with retroactively filing prior year Forms 8843 for a small fee.
There is no monetary penalty for not filing Form 8843. However, days of presence that are excluded must be properly recorded by filing Form 8843. Not doing so could affect the taxability of income or treaty benefits.
Form 8843 Statement for Exempt Individuals and Individuals with a Medical Condition, is used to exclude days of presence in the U.S. for certain individuals. The form needs to be filed with your Form 1040-NR U.S. Nonresident Alien Income Tax Return., and if you dont need to file a return, send the form to the IRS.

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If you had no US income and are only filing IRS Form 8843, the deadline is June 15, 2024. The deadline refers to the date the envelope is postmarked by the post office. If you cannot file your return by the due date, file Form 4868 to get an automatic 6-month extension of time to file (to October 15).
There is no monetary penalty for failure to file Form 8843. However, in order to be compliant with federal regulations one must file Form 8843 if required to do so. (Remember, being compliant can affect the issuing of future US visas or granting of legal permanent resident status.)
Simply include a separate Form 8843 for each year that was missed.

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