不交稅和不報稅是兩個概念

dependent care同樣不交稅，但必須申報。

我去IRS的網站看過，不是非常肯定他的情況，但懶得深究，我自己也正忙著填稅。

Filing IS required by nonresident alien students and scholars who have:

1) A taxable scholarship or fellowship, as described in Chapter 1 of Publication 970, Tax Benefits for Education;
2) Income partially or totally exempt from tax under the terms of a tax treaty; and/or
3) Any other income, which is taxable under the Internal Revenue Code.

Filing IS NOT required by nonresident alien students and scholars who have income ONLY from:

1) Foreign sources;
2) Interest Income from:


a. U.S. bank
b. a U.S. savings & loan institution
c. a U.S. credit union
d. a U.S. insurance company