I am non resident alien working in US on G4 Visa
I have earned bank interest income (~$3k from multiple banks in 2023, but I did not submit my W8 BEN form, so I have received 1099 tax form from them). I know the bank interest income is tax exempt; in this case given I have received 1099 tax form do I need to compulsorily file 1040 NR tax form with IRS and appropriately report the bank interest income?, or can I not file?. (this is the only income other than my salary I have received in 2023)
If I need to file 1040 NR, where do I report this ~3k bank interest?
From IRS website I see “If NRAs use Form 1040-NR, U.S. Nonresident Alien Income Tax Return, to report their income, then such nontaxable interest income shall not be reported anywhere on Form 1040-NR except in response to question L on page 5 of Form 1040-NR”
But in the Question L in 1040NR OI schedule (https://www.irs.gov/pub/irs-pdf/f1040nro.pdf), it asks me to quote a tax treaty article?, which tax treaty article do I quote related to exemption of $3k bank interest? (am from India)
Your response is much appreciated
