In addition to maintaining good tax records, you will probably need a copy any of any prior returns. If the IRS questions your return, you cannot respond properly without an exact copy of the documents you submitted. Nonimmigrants applying to the Immigration and Naturalization Service for permanent residence may be required to produce copies of returns filed for the last three years. The United States taxes the income of nonresidents quite differently from that of its residents. Tax treaty provisions may exempt some income from tax.
Most interest income earned by nonresident students and scholars Is tax-free.
Married nonresident aliens cannot file joint returns. Generally only one personal exemption is allowed regardless of family status.