I also have the same question. However, I do not think so.It is because India govt. only tax based on the income earned in India. Not on the Income earned world wide iff you are already showing them on foreign tax return.Even if you are NRI & NonResident, you need to file 1040NR(NR for NonResident) and other required tax forms.You may get Standard deduction, if you are a student. But you need to mention that on Line L on form 1040NR.The above was related to normal salary. If you are talking about the interest earned through Bank accounts, they are non taxable, however, you need to mention that too on Line L on 1040NR.Read: India US Tax Treaty Article 21(for students). IRS LinkIf you have no income, you have to file form 8843.