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

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.