An exempt individual for tax residency purpose under Internal Revenue Code is one in whose case certain days of presence in United State are not counted as present while conducting substantial presence test . So, “exempt individual” maybe anyone out of the following four categories:
- An individual temporarily present in the U.S. as a foreign government-related individual under an “A” or “G” visa, other than individuals holding “A-3” or “G-5” class visas.
- A teacher or trainee temporarily present in the U.S. under a “J” or “Q” visa, who substantially complies with the requirements of the visa.
- A student temporarily present in the U.S. under an “F,” “J,” “M,” or “Q” visa, who substantially complies with the requirements of the visa.
- A professional athlete temporarily in the U.S. to compete in a charitable sports event.
If you are required to file tax return under US tax law and you claim certain days as an ” exempt individual”, then you must include Form 8843, Statement for Exempt Individuals and Individuals With a Medical Condition, with your income tax return. Even if ,you are not required to file tax return , you must send Form 8843 to the address indicated in the instructions for Form 8843 by the due date for filing an income tax return, else you cannot exclude the days you were present in the U.S. as an exempt individual
