If you were physically present in the United States during the year prior to our current year, you must file. You should file a US tax return (usually Form 1040 NR-EZ) by April 15 of the current year if:

1. You earned taxable income in the previous year, either from on- or off-campus employment and/or from a scholarship which is greater than tuition.
2. Your income was subject to withholding, even if no tax was withheld.

NOTE: Even if you did not earn income in the previous year and are exempt from filing a tax return, you must file Form 8843. ALL non-resident aliens who were physically present in the United States at any time during the previous year must file this form to explain exemption. Form 8843 must be postmarked no later than June 15 of the current year.