Hello,

For tax purposes, I'm a nonresident alien here in the United States since I'm an international student on an F-1 visa. The first tax return I had to file was for 2010, and I did it through e-filing. Now, I found out that I incorrectly filled a 1040, when I was supposed to fill a 1040NR or 1040NR-EZ.

I'm going to amend the 2010 tax return with a 1040X, correct 1040NR or 1040NR-EZ, and Form 8843.

Through researching all this, I realized that I should have been filing out a Form 8843 every year, even when I didn't have to file a tax return. I arrived in the U.S. In 2008, so I was supposed to send a Form 8843 for 2008 and 2009, as well as the 2010 form with the tax return.

When I send my amended tax return for 2010, should I also send Form 8843s for 2008 and 2009? What are the IRS regulations for sending in late Form 8843s?

Thank you so, so much for your help!

Send the 8843 forms for 2008 and 2009 in separate envelopes each.
There is no penalty/fee for filing form 8843 late as AFAIK.
Send them to:
Department of the Treasury
Internal Revenue Service

Where To File - Forms Beginning With The Number 8
Austin, TX 73301

On the Form 1040X, BE SURE to specifically ask that the IRS re-instate your non-resident alien status for 2010.