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!
