Hi,

I am on the F1 visa currently and have been in the country since August 2012. I did a one year's masters course and have graduated and now continuing on OPT (F1 status). I will be taking up employment sometime soon. I haven't filed the form 8843 for 2012. Should I send it to IRS now or wait till I file my income tax returns in April 2013?

Thanks.

If you have no income in 2012, then no need to file 8843, but you must report taxable income when you are on OPT, so you would need to file 8843 in 2013.

It must still be filed even if you have no income. No Income? Tax Form 8843 | International Student Services

File it now. Each year's Form 8843 must be sent separately anyhow. There is no point in waiting until next year.