International Student Tax Return - Filing Requirement
Nonresident alien students and scholars are required to file their taxes if they have a taxable scholarship or fellowship grant, income exempt from tax under a tax treaty, or any other taxable income according to the Internal Revenue Code. However, they are not required to file if their income is solely from foreign sources, interest income from certain U.S. financial institutions, portfolio interest, a tax-free scholarship or fellowship grant, or any other income that is non-taxable under the Internal Revenue Code. It's important to note that even if income is not taxable due to a tax treaty, it still needs to be reported on a U.S. income tax return.