Switched from H1B to F1 in 2024, was in F1 status with no income in 2025, do I need to file tax in 2025?

[GorgeousJaugar]

I switched from H‑1B to F‑1 status in mid‑2024.
For the 2025 tax year, I was in F‑1 status the entire year and had zero U.S. income.

Given this situation, do I need to file anything for 2025?
Specifically:

• Am I required to file Form 8843 since I was in F‑1 status, even though I had no income?
• Or is it true that since I was tax resident for 2023 and 2024 automtically makes me tax resident for 2025 regarless of the Visa status?
• Or I don’t need to file anything at all?

Looking for clarification on the correct filing requirement for an F‑1 student with no income and no U.S. presence during the tax year.

[DaveF1006]

No, you're not required to fill out a 8843 for 2025 because you weren't physically present in the U.S. in F-1 status during the tax year. Since you had no U.S. presence and no U.S. income in 2025, you do not need to file Form 8843 or any other tax form.

Even you were a tax resident for 2023 and 2024, that doesn't automatically makes you tax resident for 2025. Since you are an F-1 Visa holder, you are now an"exempt individual" for your first 5 calendar years). This means if you return to the U.S. in 2026 on your F-1 visa, you will technically be a "Nonresident Alien" again for tax purposes (because F-1 students are "exempt individuals" for their first 5 calendar years).

If you do return in 2026, you will be required to file a 8843 in 2026 because you are now physically present in the United States to claim your exempt status.

[GorgeousJaugar]

Thank you for your reply. 

But I was in USA phisically during 2025. I did change of status without leaving USA. So from jan 2025 I was in F1 status till now. And no income at all. So do I need to submit 8843 or 1040-NR or 1040? 

[DaveF1006]

I apologize. Since you mentioned you were an F‑1 student with no income and no U.S. presence during the tax year, I assumed you were residing out of the US in 2025. Here is my recommendation for 2025. 

To be safe and maintain your immigration record:

File Form 8843. It is a simple two-page informational form. It notifies the IRS of your status change and ensures you are correctly tracking your "exempt" years as a student. Here is a download for the form and its instructions.

Do NOT file a 1040 or 1040-NR. If you truly had $0 income (no interest, no dividends, no wages), there is no "return" to file. Filing a return with $0 can be more confusing than helpful with the IRS.