[right05]

One of my friend did not have any income in 2003(no w2), so he did not file the taxes. Now does he have to file 8843 along with 1040x for the year 2003? I would appreciate any help.
Thanks

[AtlantaTaxExpert]

If he had no income, then he had NO LEGAL REQUIREMENT to file a 2003 tax return.

He should just complete, sign and mail in the Form 8843 by itself.

He can download a 2003 version of this form from Home - 1040.com.

[MukatA]

If he need to file Form 8843 for 2003 will also depend upon his current status and status in the years 2004, 2005, 2006. If he is already filing as resident, then may be he does not need to file form 8843 for 2003.

By not filing 2003 form 8843, the days in the U.S. is 2003 are not exempted from Residency test.

The last date for filing Form 8843 was due date of tax return (including extensions).
What happens if someone files it late?

[AtlantaTaxExpert]

MukatA:

Technically, you are correct. If a person under a J-1 or F-1 visa does NOT file the Form 8843 by the due date, his exempt days could be vacated and they theoretically could be subject to some type of sanction, be it a fine or maybe even a visa revocation.

However, in real life, that has NEVER happened. The IRS enforcement of the Form 8843 filing requirement is virtually non-existent. Given its limited resources and the vast array of potential tax fraud that it has to investigate, the IRS simply has better things to do with its time and money than to harass foreign students about their failure to file an information return.

When the issue arises with my clients, I just instruct them to access the form on Home - 1040.com, fill it out and send it in under the theory of "better late than never".

I have been doing this for better than three years, and, to date, I have received NO FEEDBACK as to how the IRS responds to the late filing, so I suspect that they just file it in the student's tax file and then forget about it.

They have NEVER invalidated any of my client's non-resident tax returns because the Form 8843 was not submitted in a timely manner.

[right05]

Thanks for the info !

[AtlantaTaxExpert]

Glad to help!

[MukatA]

I will use IRS site to get the old forms and publications.
Prior Year Forms, Instructions and Publications

[brendah]

How can I find out how much I owe in taxes

[AtlantaTaxExpert]

Brendah:

I would need to know your personal circumstances (age, marital status, dependents) and HOW MUCH you earned on 2007.