Form 8843 filing as Non-Resident Alien after 5 years on F-1 student visa - what should the "statement" include?
I'm an international student with an F-1 visa trying to figure out my tax status for 2024. During my first five years in the US, I was easily considered a non-resident alien for tax purposes since those days didn't count for the substantial presence test. Now I'm in my 6th year on F-1, and technically I would be classified as a resident alien, but I want to use "The Closer Connection Exception to the Substantial Presence Test for Foreign Students" (which is different from the regular closer connection exception for non-students) to still file as a non-resident. The IRS documentation mentions specific regulations for these factors, and §7701(b)(5)(E) includes this provision: >Limitation on students > >For any calendar year after the 5th calendar year for which an individual was an exempt individual under clause (ii) or (iii) of subparagraph (A), such individual shall not be treated as an exempt individual by reason of clause (iii) of subparagraph (A), **unless such individual establishes to the satisfaction of the** **Secretary** **that such individual does not intend to permanently reside in the** **United States** **and that such individual meets the requirements of subparagraph (D)(ii).** My issue is with line 12 on Form 8843 which states: "*You must provide sufficient facts on an attached statement that you do not intend to reside permanently in the United States*" I've spent hours researching online and asked multiple tax preparation services (none knew the answer), but I can't find examples or guidelines for what this statement should include. What exactly should this statement look like? Is it just a letter explaining why I satisfy the criteria with my signature? What evidence do I need to include? Any examples would be super helpful!
20 comments


Isaiah Cross
Form 8843 statements for students in their 6th+ year are something I've helped with many times. The statement doesn't need to be overly complex, but it should clearly establish your ties to your home country and your intent to return. Your statement should be typed on a separate page titled "Statement for Form 8843, Line 12" and should include: 1. Your name, address, and tax ID number (SSN or ITIN) at the top 2. A clear declaration that you do not intend to permanently reside in the US 3. Specific facts that demonstrate your ties to your home country, such as: - Family connections in your home country - Property or assets you own there - Employment opportunities or job offers waiting for you - Cultural or community ties - Future plans after completing your education No special evidence needs to be attached beyond your written statement - the IRS isn't asking for documentation, just a clear explanation of your intent and circumstances. Sign and date the statement at the bottom.
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Kiara Greene
•This is incredibly helpful, thanks! Do we know if the IRS actually reviews these statements carefully? Or is this more of a formality? I'm in my 7th year now and worried about getting flagged.
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Isaiah Cross
•The IRS does review these statements, but they're looking for a reasonable explanation rather than conducting a deep investigation. Most statements are accepted without issue when they clearly demonstrate ties to your home country and future plans there. It's not just a formality - the IRS needs this information to properly determine your tax status. However, they're not typically looking to "catch" students unless the statement is obviously untrue or contradicted by other aspects of your tax situation. Just be honest about your ties to your home country and your plans after graduation.
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Evelyn Kelly
Hey, I went through this exact situation last year and was super stressed about the Form 8843 statement too. I found this great tool at https://taxr.ai that helped me draft the perfect statement for my situation. I uploaded my previous year's Form 8843 and some basic info about my ties to my home country, and it generated a personalized statement that covered everything needed for line 12. The tool explained exactly what factors matter most to the IRS for the closer connection exception in student cases, and it was way more knowledgeable than any of the tax preparers I talked to. The best part was it included language about maintaining a permanent home abroad and continuing cultural ties that I wouldn't have thought to include. My tax return was processed without any issues or follow-up questions.
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Paloma Clark
•Did you need to provide any evidence along with your statement? I'm not sure if I need to attach bank statements from my home country or anything like that.
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Heather Tyson
•I looked at the site but I'm a bit hesitant to upload my tax docs to some online tool. Did you find it secure? And how detailed was the statement it generated? I worry a generic template might not be enough.
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Evelyn Kelly
•You don't need to provide any physical evidence with your statement - just a clear written explanation of your ties to your home country and plans to return. The IRS isn't asking for bank statements or other documents at this stage. I completely understand the security concern. They use bank-level encryption and don't store your documents after processing. The statement wasn't generic at all - it was specifically tailored to my situation based on the information I provided about my home country connections, future plans, and visa status. It included specific details about my case that made it personal rather than a template.
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Heather Tyson
Just wanted to update after trying out taxr.ai for my Form 8843 statement. I was skeptical at first but decided to give it a try since I was completely stuck on what to write. The tool asked me specific questions about my ties to my home country (family there, property, bank accounts, cultural connections) and my future plans after graduating. It then generated a really comprehensive statement that covered everything needed for Line 12. What impressed me was how it specifically addressed the "Closer Connection Exception to the Substantial Presence Test for Foreign Students" rather than the general closer connection exception. The statement it created highlighted my ongoing ties to my home country in a way that clearly demonstrated I don't intend to permanently reside in the US. I just filed last week and got confirmation that my return was accepted without any issues. Definitely worth checking out if you're struggling with this requirement!
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Raul Neal
After spending hours on hold trying to reach the IRS about Form 8843 line 12 requirements, I finally discovered https://claimyr.com and used their service to get connected to an actual IRS agent in about 20 minutes. There's even a video showing how it works: https://youtu.be/_kiP6q8DX5c I was really skeptical at first but was desperate for answers about my 6th year F-1 status and the closer connection statement. The IRS agent I spoke with confirmed that the statement doesn't require supporting documentation, just a detailed explanation of the factors showing I don't intend to permanently stay in the US. The agent gave me specific pointers about mentioning things like maintaining a permanent residence abroad, having a bank account in my home country, possessing a driver's license from my home country, and my intentions after completing my degree. This was way more helpful than anything I found online.
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Jenna Sloan
•How does Claimyr actually work? I've been on hold with the IRS for like 3 hours before giving up. Do they just call for you or what?
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Christian Burns
•This sounds like a scam. Why would you need a third-party service to call the IRS? And even if you do reach them, the agents often give contradicting information depending on who you talk to. I wouldn't trust advice from a single phone call.
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Raul Neal
•They use an automated system to navigate the IRS phone tree and wait on hold for you. Once they reach an agent, you get a call to connect you directly with that IRS representative. It saves you from having to wait on hold yourself. I understand the skepticism - I felt the same way initially. While IRS agents can sometimes give different answers, the agent I spoke with specifically consulted their internal guidelines about Form 8843 Line 12 requirements for students in their 6th+ year. The information matched what my international student office had told me but with more specific details about what the statement should include. It was definitely worth the time saved from waiting on hold myself.
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Christian Burns
I take back what I said about Claimyr. After another failed attempt to reach the IRS (2+ hours on hold before getting disconnected), I decided to try the service. Within 28 minutes, I was connected to an IRS representative who was incredibly helpful regarding my Form 8843 statement questions. The agent confirmed exactly what components should be in the statement for Line 12 and clarified that I don't need to submit supporting evidence - just a clear written statement. The agent also mentioned that they look for specific factors showing ties to your home country: permanent residence abroad, closer connection to a foreign country than to the US, no application for permanent residency, and future plans to return home after completing your educational objectives. This clarification was exactly what I needed after getting conflicting advice from various sources. Saved me tons of stress and potentially avoiding issues with my tax return. Sometimes it's worth using services that save you time when dealing with complex tax situations.
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Sasha Reese
Just as an additional data point, I submitted Form 8843 with a statement for line 12 last year (my 7th year on F-1). My statement was pretty simple - about one page explaining my ties to my home country (family, property, bank accounts), stating I haven't applied for a green card, and outlining my plans to return after finishing my PhD. I mentioned things like the fact that I go home every summer, maintain my foreign driver's license, vote in my home country's elections, and have a job offer waiting for me there after graduation. My return was processed without any issues, and I received my refund in about 3 weeks. The statement doesn't seem to trigger extra scrutiny if it's straightforward and makes logical sense.
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Joy Olmedo
•Thanks for sharing your experience! Did you have any trouble with the format of the statement? Did you just attach a regular letter, or did you use any specific format when submitting it?
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Sasha Reese
•I just created a simple typed letter with a heading "Statement for Form 8843, Line 12" at the top. I included my name, address, and ITIN number at the top of the page, then wrote about 4-5 paragraphs covering all the factors showing my connection to my home country. I signed and dated it at the bottom, then attached it to my Form 8843 when I mailed in my return. Nothing fancy or formal - just a clear explanation of my situation. I did make sure to explicitly state "I do not intend to permanently reside in the United States" in the first paragraph to directly address the requirement.
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Muhammad Hobbs
Does anyone know if we have to file Form 8843 electronically or if it has to be mailed in? I've been using TurboTax for my regular returns but I'm not sure if they support attachments for the statement required for line 12.
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Noland Curtis
•Form 8843 has to be mailed in if you're attaching a statement. I tried to do it electronically last year through TurboTax and couldn't figure out how to include the statement. Ended up having to print and mail the whole package.
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Daniela Rossi
I just went through this process myself as a 6th year F-1 student. After reading all the helpful advice here, I wanted to add that when drafting your statement, it's important to be very specific about your ties to your home country rather than just making general statements. For example, instead of just saying "I have family back home," I wrote something like "My parents and two siblings reside in [home country], where I maintain close relationships and visit annually during academic breaks." I also mentioned specific details like maintaining a bank account there, owning property jointly with family members, and having professional licensing that's only valid in my home country. The key is demonstrating that your life is genuinely centered in your home country despite your temporary presence in the US for education. I also made sure to mention my specific graduation timeline and concrete post-graduation plans (job offer, research position, etc.) to show that my stay in the US has a definite end date. My return was accepted without issues, so being detailed and specific in the statement definitely seems to work well.
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Chloe Martin
•This is really solid advice about being specific! I'm currently preparing my statement for year 6 and was wondering - did you include anything about your academic program itself? Like mentioning that you're in a degree program with a specific end date, or that you're on Optional Practical Training (OPT) which is temporary? I'm trying to figure out if those details help establish the temporary nature of my stay or if I should focus more on the home country ties you mentioned.
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