Welcome to another video from EasyStudentTaxes.com. In this video, we will talk about who must file Form 1040 NR. You need to file Form 1040 NR if any of these conditions apply to you: 1. You were a non-resident alien engaged in a trade or business in the United States during the tax year. You must file, even if: - A. You have no income from a trade or business conducted in the United States. - B. You have no US source income or if your income is exempt from US tax under a tax treaty or any section of the Internal Revenue Code. - C. You are a non-resident alien, such as an international student, and: - a. You received US source income, such as wages, salaries, tips, scholarships, fellowships, etc., from CPT, OPT, on-campus job, or any such sources. - b. Not all of the US tax that you owe was withheld from that income. However, there are some exceptions to the criteria we've just discussed. You do not need to file Form 1040 NR if you meet either of the following conditions: 1. Your only US trade or business was the ance of personal services, and: - a. Your wages were less than a certain amount. - b. You have no other need to file a return to claim a refund of over withheld taxes, to satisfy additional withholding at source, or to claim income exempt or partly exempt by a treaty between your country and the United States. 2. You were a non-resident alien student, teacher, or trainee who was temporarily present in the United States under an F, J, M, or Q visa, and you have no income that is subject to tax under Section 871. This includes the income items listed on page one of Form 1040 NR...
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