All F-1 and J-1 international students and scholars who were present in the U.S. for any period of time past calendar year between January 1st and December 31st are required to file tax forms with the Internal Revenue Services (IRS) even if they did not work or earn any wages during the tax year.
Student Tax Return
As an international student or scholars in the US you are obligated to file a US tax return during your stay. Understanding the US tax system and filing a tax return is an overwhelming and confusingexperience for any student.
Determining whether you are Resident or Nonresdient for Tax Purposes
Substantial Presence Test