What to do: no Form 8843 filed in previous year to claim exemption from the substantial presence test

[Sandra-Q]

I have been in the US since 2013 as a F1 student. However, I have never filed Form 8843 or tax returns before since I don't have any filing requirement. I heard that I need to file Form 8843 in order to claim exemption for the substantial presence test.  What should I do now in order to be exempt from the SPT or do I need to count the days for SPT purpose for 2016 and 2015?

If I need to count the days I will pass the SPT in 2017, should I then file a Form 1040?

[bine22]

in your other question you say you came to the US in 2012. Which is it? It makes a big difference

[Sandra-Q]

I came in 2012 as b1 visa, then change to F1 in 2013. Thank you.

[bine22]

That would have been an important bit of information in your other question, as that makes all the difference.

[bine22]

when exactly did you come to the US and when exactly did you switch to F1? That would be important for your filing status in 2013.

[Sandra-Q]

12/25/12 b1, and July 13 as F1

[Sandra-Q]

July 2013

[bine22]

Which day in July? 1st? Any later would make you a dual status alien for 2013

[Sandra-Q]

I don't remember on top of my head, but do I need to file any tax return for 2013? Or do I just need to submit Form 8843?

[bine22]

did you have any income during the first half of 2013? Not just US income?

[Sandra-Q]

No income for 2013.

[bine22]

then just the 8843

[Sandra-Q]

Thank you!

[bine22]

On F1 you do not count days towards the substantial presence test for the first 5 calendar years, so from 2013 to 2017. So for 2017 you are still a nonresident alien. You would just file the 88443 forms for previous years now (one form per envelope)

[Sandra-Q]

Thank you. Do I file Form 8843 for each year from 2013 to 2017 with my 2017 tax return or I need to send in each year 8843 separately?

If I want to be treated as a resident for 2017, should I not send in 2015 and 2016 form 8843?

Thank you so much!