Entering the United States for even a short period of time could subject you to U.S. tax filing and reporting obligations.

If you are a non-U.S. person and you enter the U.S. on a temporary F-1 student visa, you should be mindful of the various U.S. tax issues.

Generally, if you are physically present in the U.S. for a certain amount of days during the year, you might meet the substantial presence test and ultimately become a U.S. tax resident.

Being a U.S. tax resident is something that should be avoided, because U.S. tax residents are subject to U.S. taxation on their worldwide earnings.

A student in the U.S. on an F-1 visa is allowed to exclude those days from the substantial presence, meaning they can avoid the U.S. tax residency. In order to claim the exemption, however, the student must file an IRS Form 8843, either separately or together with an IRS Form 1040-NR.

View our video here on the Form 8843 filing: [ Ссылка ]

See IRS Form 8843: [ Ссылка ]

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