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  2. Substantial Presence Test - Wikipedia

    en.wikipedia.org/wiki/Substantial_Presence_Test

    A person seeking exemption in this manner is required to file Form 8843 along with his or her tax return. [10] In fact, even those who have no income need to file Form 8843 to inform the IRS that they are in student status and are not residents for tax purposes. For those with taxable income, Form 8843 must be filed as part of the tax return by ...

  3. F visa - Wikipedia

    en.wikipedia.org/wiki/F_visa

    Any person in F-1 or F-2 status, who is a nonresident for tax purposes during a calendar year, and is not filing an income tax return, must file a standalone Form 8843 by June 15 of the next year. [115] Since people in F-2 status cannot legally earn income in the United States, they would generally need to file the standalone Form 8843.

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  6. Entity classification election - Wikipedia

    en.wikipedia.org/wiki/Entity_classification_election

    The IRS uses the information entered on the form to establish the entity's filing and reporting requirements for federal tax purposes. [3] Certain domestic and foreign entities that were in existence before January 1, 1997, and have an established federal tax classification generally do not need to make an election to continue that classification.

  7. Federal Housing Administration - Wikipedia

    en.wikipedia.org/wiki/Federal_Housing_Administration

    The Federal Housing Administration (FHA), also known as the Office of Housing within the Department of Housing and Urban Development (HUD), is a United States government agency founded by President Franklin Delano Roosevelt, established in part by the National Housing Act of 1934.

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