모든 J1, J2 교환방문자는 Form 8843을 보내야함

UW ISO의 세금관련 사이트에 나온 공지를 보면 8843 양식은 UW 로부터 재정적인 지원 여부에 관계없이, 즉 수입이 전혀 없는 교환교수라 할지라도 모두 작성하여 IRS로 보내야한다고 되어 있읍니다.

1. 양식 8843은 세금보고와는 관계없이 모두 보내야하며

2. 만약 세금보고를 하지 않고 8843 양식만 작성하여 보내는 경우는 개인별로 따로 작성하여 별도로 보내야 한다고 되어 있읍니다.

J1 교환 방문자및 가족들은 8843을 작성하여 보내시기 바랍니다.

보내서 손해볼것은 없고, 또 보내야 한다고 되어 있으니 약간 귀찮으시더라도 보내는 것이 좋을 듯합니다.

보내는 방법은 수입이 없고 세금보고를 하지 않을 분들은 가족들 모두 별도로 작성하여 별도의 봉투를 사용하여 각각 보내고 세금보고를 하실분들은 세금보고 서류와 같이 보내면 됩니다.

세금보고시 가족공제를 받기를 원하는 사람은 해당 가족것 모두 같이 보내야 하고 본인 것만 세금보고를 할 시에는 본인의 8843만 같이 보내고 나머지 식구들은 별도로 각각 보내야 한다고 되어 있읍니다.

주소는 아래에 나와 있읍니다.


다음은 상기 UW 페이지에 있는 내용입니다.
----------------------------------------------------------
Certain Individuals with NO Income Must File Form 8843

Who must file form 8843?

All nonresident aliens who are present in the U.S. under an F-1, F-2, J-1, J-2, M-1, M-2, Q-1, or Q-2 immigration status MUST file Form 8843 “Statement for Exempt Individuals and Individuals With a Medical Condition”– even if they received NO income during 2005. Form 8843 must be filed if an individual is:

    * Present in the U.S. during 2005
    * A nonresident alien AND
    * Present in the U.S. under an F, J, M, or Q immigration status (either the "-1" or the "-2")

What is Form 8843?

Form 8843 is not an income tax return. Form 8843 is merely an informational statement required by the U.S. government for certain nonresident aliens (including the spouses or dependents of nonresident aliens).

Do I need a social security number or individual taxpayer identification number to file Form 8843?

Generally, no. Nonresident aliens who are not required to file an income tax return (Form 1040NR or Form 1040NR-EZ), but who are required to file Form 8843, need not apply for a social security number (SSN) or an individual taxpayer identification number (ITIN). If, however, an SSN/ITIN has been assigned, the number must be included on Form 8843.

An exception to this rule is for individuals who are eligible to be claimed as dependents on a U.S. income tax return. Such individuals must have an SSN/ITIN. Only nonresident aliens from a very limited number of countries may claim an exemption for their dependents on their U.S. income tax return (Form 1040NR). In such a case, any dependent who is claimed must have a SSN/ITIN. An exemption for spouse and/or dependents is only applicable if the country of tax residence is:

    * American Samoa
    * Canada
    * Japan (only under the old U.S.-Japan treaty)
    * Korea
    * Mexico
    * Northern Mariana Islands
    * India (applicable only to F-1, J-1, and M-1 Students)

How do I submit Form 8843?

    * If you are required to file an income tax return (Form 1040NR/1040NR-EZ, attach Form 8843 to the back of the tax return.

    * If Form 8843 is for a spouse or dependent eligible to be claimed as a dependent on a federal tax return, Form 8843 must be attached to the back of the tax return on which they are claimed.

    * If Form 8843 is not filed in connection with a federal tax return, the form must be sent to Internal Revenue Service Center, Philadelphia, PA 19255; however, please note that each individual who files Form 8843 must send the form separately from any other form or anyone else’s forms.

      For example, Juanita Garcia is present in the U.S. under an F-1 immigration status with her husband and 3 year old daughter (both present on F-2 immigration status). Juanita is the only person in the family who received U.S. source income during 2005. Therefore, Juanita will file an income tax return (Forms 1040NR/1040NR-EZ) with Form 8843 attached. Juanita’s husband will file Form 8843 and mail in a separate envelope; Juanita’s daughter must submit Form 8843 (in a separate envelope), regardless of her age.