HELP - Filing tax - F1 student with 0 income - non-resident alient

[aashish98432]

My friend is a full-time student on F1 visa who came to the US in 2024 and has 0 income for the year 2024. When looking for online resources on how to file taxes, she learned that even to file a tax with 0 income, she needs an ITIN. Since she did not have an ITIN when the tax deadline was near, she filed for an extension using form 4868 from freetaxusa.com. The assumption was that it would give her time to apply for an ITIN and get one so that she can file tax before the extended deadline of October 2026. However, now, when researching online, she learned that since she has 0 income, she probably isn't eligible for an ITIN and can just fill out form 8843 and mail it to IRS and that is all that is needed. I am asking on her behalf since she does not know about Reddit. Here are some questions that she has:

1. Is filing the 8843 all that is needed from her side for tax year 2024 now ?

2. Since she applied for an extension using form 4868, she is assuming that she is on the safe side since she has the extended deadline of October 2026. Is that a right assumption ?

3. Is there anything else that she has to consider/know ?

[pk]

@aashish98432 , Namaste ji

(a) if your friend had no income for the tax year 2024, why do you think she needs to file a return ?

(b) which country is she from ( India ? )?

(c) if you do not wish to discuss the situation in this public forum , you can always PM me ( just not PII -- Personally Identifiable Information).  I ask because there  seems to be more  than meets the eye here.

pk

[aashish98432]

Because all international students on F1 should file a tax return even if there is a 0 income. Do you have any information that helps us in this situation ?

[pk]

@aashish98432 ,  understand  what you are asking about.

The requirement for  Students  ( with the requisite visa , e.g. F-1 ) under the "exempt" status  ( i.e.  exempt from counting days present for purposes of  SPT ), there is a need to  file form  8843 --- this lest IRS know that you are claiming "exempt " status. 

  The instructions for this form says :

When and Where To File
If you are filing a 2024 Form 1040-NR,

attach Form 8843 to it. Mail your tax return by the due date (including extensions) to the address shown in your tax return instructions.

If you don’t have to file a 2024 tax return, mail Form 8843 to the

Department of the Treasury,

Internal Revenue Service Center,
Austin, TX 73301-0215

by the due date(including extensions) for filing Form 1040-NR.

You will find the form 8843 details here --     2024 Form 8843

Is there more I can do for you ?

Namaste ji

pk