My friend has F1 visa from 2018. She prepared her tax return as Nonresident alien and file 8843 only. But in 2020, she opened a new bank account in HSBC and also referred her son opened another bank account. So she got a 1099-INT to have $700 INTREST INCOME for new account open bonus and referral.. As I knew, there's no tax liability for 1099-INT for NRA, right? So usually there should be no 1099-INT sent to her. But now HSBC sent the form, Does she need to file 1040 NR even no tax liability. Thank you!
If she remains as a nonresident, she only needs to report US source income on her Form 1040NR. Therefore, she should not need to report the foreign interest. However, if she received a 1099-INT, I will suggest here to contact Sprintax for verification.
She opened account in HSBC in washington state. I thought it should be US source income, right? I will check with sprintax. Thank you!
It depends. In reviewing this link, from IRS.gov, you could potentially required to file a non-resident return.