alexberg said:
If you file as a non-resident (use NR form) you do not have to report your foreign income.
For tax purposes, an alien is an individual who is not a US citizen. Aliens are classified as non-resident aliens and resident aliens. Resident aliens generally are taxed on their worldwide income, in the same way as US citizens. Non-resident aliens are subject to different tax laws than those that apply to US citizens; for example, many non-resident aliens working temporarily in the US can claim treaty benefits. In general, non-resident aliens are taxed only on their income from sources within the US and on certain income connected with the conduct of a trade or business in the US.
An individual is considered a nonresident alien for any period that he or she is neither a US citizen nor a US resident alien. He or she is considered a resident alien if meeting one of two tests for the calendar year.
The first test is the green card test. If at any time during the calendar year an individual was a lawful permanent resident of the US, according to the immigration laws, and this status has not been rescinded, or administratively or judicially determined to have been abandoned, he or she is considered to have met the green card test.
The second test is the substantial presence test. To meet this test, an individual must have been physically present in the US on at least 31 days during the current year, and 183 days during the 3-year period that includes the current year and the 2 years immediately before. To satisfy the 183 days requirement, an individual must count all of the days he or she was present in the current year, and one-third of the days he or she was present in the first year before the current year, and one-sixth of the days he or she was present in the second year before the current year. An individual need not count any day he or she was present in the US as an exempt individual.
An exempt individual may be anyone in the following categories:
A foreign government-related individual;
A teacher or trainee with a J or Q visa who substantially complies with the requirements of the visa;
A student, with an F, J, M, or Q visa who substantially complies with the requirements of the visa;or
A professional athlete temporarily present to compete in a charitable sports event.
Also, any day where an individual is present in the US because of a medical condition need not be counted.
