H1B Visa No Income

[MitoCringo]

Hello,

My partner entered the US on an H1B visa December 29, 2021. No income, no W2 for the three days of presence in 2021. Her income started in 2022. Her recent days of presence were:

2021: 3 days

2020: 0 days

2019: ~340 days (different H1B visa)

I believe this means she is a nonresident alien for the 2021 tax filing, but with no US income to report for 2021, does she only need to file Form 8843? It seems like the correct form, but it does not mention H1B anywhere on it or in the instructions. Are any other forms needed?

Thank you.

[MinhT1 · Accepted solution]

As she is a nonresident alien for tax year 2021 and did not have US income in 2021, she is not required to file a nonresident tax form 1040-NR for 2021.

Form 8843 is not needed either as she is not required to file that form.

[MitoCringo]

Hi MinhT1,

Thank you for the prompt answer!

To clarify one part of this: will she not need Form 8843 for 2022 tax filing since she is on H1B? (She will almost certainly file as a resident alien for 2022.)

Thanks.

[MinhT1]

No, she will not need to file form 8843 in 2022 because as a H1B visa holder she is not an exempt individual.

This is so unless she wants to exclude days present in the United States for purposes of the substantial presence test because she was unable to leave the United States because of a medical condition or medical problem.

[MitoCringo]

Thank you!