IRS 안내문
Filing IS NOT required by nonresident alien students and scholars who have income ONLY from:
Foreign sources;
Interest Income from a:
U.S. bank
U.S. savings & loan institution
U.S. credit union
U.S. insurance company
An investment that generates Portfolio Interest (Described in Chapter 3 “Exclusions From Gross Income” – “Interest Income” – “Portfolio interest”