如果是沒有任何的收入(包括獎(jiǎng)學(xué)金或者學(xué)校校園打工的收入),應(yīng)該是不需要的??纯催@個(gè)IRS(美國(guó)稅務(wù)部)的規(guī)定。
http://www.irs.gov/Individuals/International-Taxpayers/Foreign-Students-and-Scholars
Filing IS required by nonresident alien students and scholars who have:
1) A taxable scholarship or fellowship, as described in Chapter 1 of Publication 970, Tax Benefits for Education;
2) Income partially or totally exempt from tax under the terms of a tax treaty; and/or
3) Any other income, which is taxable under the Internal Revenue Code.