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@puravidapto wrote:

@itonewbieThank you so much for answering my question, my practical issue is answered. My theoretical questions are as follows:

[1] You said "The IRS' MeF Schema allows one F.8843 filed electronically with 1040NR". I believe it allows ANY PDF file to be attached, is this right?

No, I did not say ANY PDF file.  I said one F.8843.  The IRS' MeF Schema limits the forms that may be attached and certain forms have a finite number of copies that can be attached.

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@puravidapto wrote:

[2] The IRS instruction on the form said:

If you are filing a 2020 Form 1040-NR, attach Form 8843 to it. Mail your tax return by the due date (including extensions) to the address shown in your tax return instructions.If you don’t have to file a 2020 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

It does not say it can be E-filed, so it is not correct to the letter of law to E-file it? I do agree the risk of compliance is low not filing the form, and attaching the form to E-file, even not supported, make it lower. Since the IRS says attaching the form with the return, it is part of the return, and the PTO should include it I would argue, but it is not a major issue.

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No, the instructions doesn't say it can be e-filed but IRS' MeF Schema does accept that.  Like I said, however, because F.8843 is not supported by Lacerte/ProConnect Tax, the MeF will have problem processing the data.

When I say the compliance risk is relatively low, what I meant is that the risk of the IRS not processing the F.8843 attached at all or correctly is low.  That's not the same as saying the risk of not complying with the filing requirement is low.

The law also does not mandate certain forms or returns to be electronically filed by individual taxpayers.  In fact, the law prohibits the Treasury Secretary from prescribing regulations that may require individuals, estates, and trusts to file their income tax returns on mediums other than paper.  What the law and regulations prescribe is that specified tax return preparers file their clients' returns electronically.

When it is doubtful that the IRS will process a critical part of a return properly, my suggestion is always to file on paper.