[Individual]Who must file--Nonresident alien? (Jan-13-2011, 95 Days)

In the same way, a clear table may give you more sense to understand the rules.

Who must file	Who except from file
6 conditions: 1. Engaged in a trade or business in the U.S., you must file even if: no income from a trade or business No U.S. source income Your income is exempt from U.S. tax under treaty or IRC (if you have no gross income, do not complete schedules for Form 1040 NR. Instead, attach a list of exclusions you claim and the amount of each.) 2. Not Engaged in a trade or business and: Receive income from U.S. sources on Schedule NEC Not all of the U.S. tax that you owe was withheld from that income. 3. Represent a deceased person 4. Represent an estate or trust that has to file Form 1040 NR (If you file for foreign trust, you may have to file Form 3520-A) 5. special tax requirement (same as yesterday's ) 6. Self-employment requirement (same as yesterday's ) and you a resident of a country with whom the U.S. has an international social security agreement.	3 conditions: 1. Your only U.S. trade or business was the performance of personal services, and: Wages <=3,650 No over-withholding taxes No income exemption 2. Student, teacher, or trainee under an "F", "J", "M", "Q" visa, and no income subject to tax under section 871 (that is, Form 1040NR line 8 through 21 & Schedule NEC line 1 through 12). 3. Partner in a U.S. partnership that was not engaged in a trade or business in the U.S.
Who should file
1. You have over-withholding tax. 2. You are eligible for any of the following credits: Additional child tax credit Credit for federal tax on fuels Adoption credit Refundable credit for prior year minimum tax Health coverage tax credit

PSQ

Source: http://www.irs.gov