DaveF1006
Expert Alumni

Get your taxes done using TurboTax

No he will need to report these on his 1040 NR. What you are referring to is that if a taxpayer files and uses the standard deduction, he/she would not have a filing requirement if the income was below the standard deduction amount. Those filing a 1040 NR are not eligible to claim a standard deduction thus this income still needs to be reported. 

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