All F-1 and J-1 students and their dependents who were present in the US in 2014 are required to file Form 8843 with the IRS. Those who did not earn income must file by June 15, while those who did earn income must file by April 15 along with any other tax forms. The document provides instructions on how to file Form 8843 electronically or by mail and includes resources for tax preparation assistance and additional international tax information.