Missed Form 8833 for 2025: wait for IRS response or file 1040-X?

Forum|Forum|2 months ago
April 21, 2026
1 reply
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Hi everyone,

I have a question about whether I should take any action after filing my 2025 tax return without Form 8833.

My situation:
I was at University X from January 2024 to October 2025 on J-1 Research Scholar status, paid from research grants. In November 2025, I moved to University Y, still on J-1 Research Scholar status and still paid from research grants.

Two details that may matter:

I entered the US in late December, 2023, so I believe I am a resident alien for 2025 under the Substantial Presence Test.
I believe I qualify for benefits under Article 20 of the US-Italy tax treaty for 2025, since I came from Italy to conduct research at a recognized educational institution and my initial stay was expected not to exceed two years.

I filed my 2025 return claiming the treaty benefit, but I did not mail Form 8833.

I thought Form 8833 might not be required based on Publication 519, page 68, Exception 2, for students, trainees, and teachers, and I assumed a J-1 Research Scholar could fall under the “teacher” category for this purpose. However, I am unsure because my case is a bit unusual.

I was in the US for only a few days in 2023 and did not file a return for that year. I am wondering whether I should still have filed Form 8833 for 2025, possibly explaining my situation a bit better and mentioning Article 1(3)(b) of the treaty.

My main questions are:

If I missed Form 8833 for tax season 2025, should I wait to see whether the IRS accepts the return as filed with treaty benefits, or should I amend now with Form 1040-X and attach Form 8833?
If the IRS does not accept the treaty position, would the normal next step be? To respond to a notice or amend the return?
Do I need to file Form 8843 for 2023, since I was in the US from late December, 2023 to early January 1, 2024?

Thank you very much for any guidance.

Not A Product Question

CatinaT1

Level 15

1- If I missed Form 8833 for tax season 2025, should I wait to see whether the IRS accepts the return as filed with treaty benefits, or should I amend now with Form 1040-X and attach Form 8833?

If you want to be 100% compliant and avoid the potential $1,000 penalty for non-disclosure, you should file Form 1040-X. You don't necessarily have to change any numbers; you are simply "amending" to attach the missing Form 8833.

2- If the IRS does not accept the treaty position, would the normal next step be? To respond to a notice or amend the return?

If you don't amend and the IRS doesn't accept the treaty position, you will likely receive a Notice CP2000 or a Letter 12C. This letter will state that they have adjusted your tax because the treaty benefit was not properly documented or allowed. You would then respond to that notice by sending a signed copy of Form 8833 along with a cover letter explaining your eligibility under Article 20 and the Saving Clause exception.

3- Do I need to file Form 8843 for 2023, since I was in the US from late December, 2023 to early January 1, 2024?

Yes. Even if you were only in the U.S. for three days in late December 2023, you were a J-1 Research Scholar and an exempt individual for those days. Every J-1 non-resident must file Form 8843 annually to document their exempt status, even if they have $0 income. Filing this form for 2023 officially makes that year your first exempt year. This is important because it proves why you remained a non-resident in 2024 and why you finally transitioned to a Resident Alien in 2025. You can mail a standalone 2023 Form 8843 to the IRS (Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215) right now. It is technically late, but the IRS generally accepts late-filed 8843s without penalty if there was no tax due.