Can I file form 8843, Statement for Exempt Individuals ... with Form 1040-NR? If yes, where is input found?

[itonewbie]

There is no input for it because F.8843 is not a tax return per se.  You will need to prepare it outside of PTO and attach it to the return.

[puravidapto]

By "attach it to the return", do you mean attach it physically or electronically? Can we attach it as a PDF file with the electronically filed return? Why and why not? Thanks a lot.

[itonewbie]

The IRS' MeF Schema allows one F.8843 filed electronically with 1040NR.  However, the form is not supported by either Lacerte or ProConnect Tax.

You could theoretically prepare it outside of ProConnect Tax and attach it electronically before e-filing.  If you do, make sure you name the attachment clearly as Form 8843.

There is no guarantee, however, that the IRS will process unsupported forms (especially those that are not listed in the Link to form dropdown) because the MeF is not programmed to handle these automatically but the compliance risk with F.8843 should be relatively low.

Intuit could well have developed one for 1040NR but it would appear that they didn't do so because they view F.8843 as, primarily, an independent information return.

[puravidapto]

@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?

[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.

Since now I get your attention, I would like to bring up a few other questions I am struggling to get an answer:

[1] The IRS had similar "mail it" statement for Dual-Status return. Suppose it is a simpler case from nonresident to resident, there is nothing different in terms of information being filed if I file it electronically (file the form 1040 as Dual-Status *return* and attach 1040-NR or another form of document as Dual-Status *statement*) or by mail. Is there any difference in terms of transcript and other things after the return being processed? Am I wrong to file it electronically?

I would like to follow the letter of law, and I did mail it, but I get a letter from the IRS that "you didn't file a Form 1040 tax return". I know that “As of January 29, 2021, we had 6.7 million individual tax returns in the processing pipeline” from the IRS update, should I add to that backlog? I would do it if there is a benefit, but I see none except following the letter of law.

[2] Dual-Status individual qualify for recovery rebate credit? I checked everywhere, there is no mention if the dual-status is considered as resident or a nonresident for the purpose.

[3] My other question on if the income (capital gain) is taxable for nonresidents working for US company outside of the US, it is probably against the labor law, but I do not think it affects the tax filing. The original question is in this link.

I would appreciate if you or anyone else can shed some light on these issues, even there are no definite answers. Thanks a lot!

[itonewbie]

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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.