Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Nonresident Taxation

Introduction

Who Must File? (continued)

Filing is not required by nonresident alien students and scholars who have income only from:

  • Foreign sources
  • Interest income from a United States bank, savings & loan institution, credit union, or insurance company, and/or an investment-generating portfolio
  • A scholarship or fellowship that is entirely a Tax Free Scholarship or Fellowship as described in Chapter 1 of Publication 970, Tax Benefits for Education
  • Any other income that is nontaxable under the Internal Revenue Code
Caution

Income that is not taxable because of an income tax treaty must be reported on a U.S. income tax return, even if no tax is due.

Chapter 1 of Publication 970, Tax Benefits for Education

Chapter 1 of Publication 970, Tax Benefits for Education