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Does a nonresident alien from a country that has a tax treaty with the U.S. who earned below $5000, which is the amount of wage exempt by the treaty, still need to file?

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Does a nonresident alien from a country that has a tax treaty with the U.S. who earned below $5000, which is the amount of wage exempt by the treaty, still need to file?

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Yes. The nonresident alien must file Form 1040NR-EZ or Form 1040NR. In the case where the person earned more than the exempt amount of the tax treaty, both a Form W-2 and a Form 1042-S will be sent.

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