What form does an international student on an F1 visa who entered the US in 2016 and received taxable scholarship income reported on a 1042-S form for 2019 & 2020 but NEVER completed a 8843 form, use. The total number of days in 2016 = 125 day, 2017 = 365, 2018 = 346, 2019 = 365, 2020 = 366. Per the IRS website, since the student did not complete the 8843, they are not suppose to be exempt but it is not clear on the IRS website. The student overpaid taxes and needs to file a 2019 & 2020 tax form ,but which one? If they failed to file the 8843 and are not exempt for the days in the US, then would the student file a 1040 for both 2019 & 2020? The student just received an ITIN April 2021 to be file tax forms. Not sure how to calculate the substantial presence test since the student never filed the 8843. When could this student request "first-year choice" per IRS website? Thank you.
