Nonresident Aliens - Exclusions From Income
U.S. Source Interest Income that is not connected with a U.S. trade or business is excluded from income if it is from:
?Deposits (including certificates of deposit) with persons in the banking business,
?Deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law (if the interest paid or