Please guide
I was resident alien(having SSN) but in 2023 I did not pass a substantial presence test and am a non-resident alien now. I am residing in Canada. My income from the USA is 1500 USD (interset from cash deposit). The US based bank issued me 1099 INT form. Do I need to file 1040 NR in the USA? As per my understanding, the USA does not charge tax for interest income . If not then how to inform the IRS about not paying tax on interest income as I am a nonresident?
