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All nonresident aliens present in the U.S. under F-1, F-2, J-1, or J-2 nonimmigrant status must file "Statement for Exempt Individuals and Individuals With a Medical Condition"—even if they received NO income during the current tax year.  must be filed if an individual is:

• present in the U.S. during current tax year
• a nonresident alien
• present in the U.S. under F-1, F-2, J-1, or J-2 status

If an individual meets all three qualifications above, the individual must file , regardless of the individual's age and even if the individual is not required to file a U.S. income tax return ( or ).

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

Generally, no. Nonresident aliens who are not required to file an income tax return ( or ), but who are required to file , 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 .

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
• Korea
• Mexico
• Northern Mariana Islands
• India (applicable only to F-1 and J-1 students)

• If you are required to file an income tax return (/), attach to the back of the tax return.
• If is for a spouse or dependent eligible to be claimed as a dependent on a federal tax return, must be attached to the back of the tax return on which they are claimed.
• If is not filed in connection with a federal tax return, the form must be sent to Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 and is due by June 15. Please note that each individual who files must send the form separately from any other form or anyone else's forms.