There are several exceptions to the filing requirements for Form 1040NR. A taxpayer would not be required to file Form 1040NR if performing personal services was their only U.S. trade or business, and the amount earned was under $3,400. Also required for this exception is that the taxpayer does not have any other reason to file a return for the purpose of claiming a refund for excess withheld taxes, or to satisfy additional withholding at the source, or for the purpose of claiming income that is exempt or partially exempt by treaty. Another exception for filing is if the taxpayer was a nonresident alien student, teacher, or trainee who resided on a temporary basis in the U.S. under an “F,” “J,” “M,” or “Q” visa, and did not have any income which is subject to tax under Section 871.
There is also an exception related to children under the age of eighteen. If the child’s only income was from interest and dividends that were related to a U.S. trade or business, and the total amount of that income was less than $8,500, the taxpayer can elect to report the child’s income on their return. If this election is made, the taxpayer is required to complete Form 8814, and the child would not be required to file a return.
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