It depends on your status:
If you are a resident alien, you must report all interest, dividends, wages, or other compensation for services, income from rental property or royalties, and other types of income on your U.S. tax return. You must report these amounts whether from sources within or outside the United States. Resident aliens file Form 1040 like U.S. citizens.
Nonresident aliens file Form 1040-NR. A nonresident alien is usually subject to U.S. income tax only on U.S. source income.
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