Should I file for taxes if I have been in my degree program remotely from abroad (not in F1 yet) and have been receiving fellowships from my school via a US bank account?

[aaaaan]

I have not entered the US for 2 years. I am getting a stipend and insurance aside from the tuition reimbursement for my school. Normally my program is a residential program but some international students have been joining remotely due to the pandemics. Should I get an ITIN asap? If I should file, then what forms should I file?

[LinaJ2020]

If you were not present in the US in 2019 and 2020, you unlikely meet the Substantial Presence Test  SPT to be considered as a US resident for tax purposes.  You will need to file a Form 1040 NR nonresident for 2020.  If you do not have a SSN, you will need to apply for an ITIN.   See https://www.irs.gov/pub/irs-pdf/i1040nr.pdf ( page 13 under Identifying Number)

As TurboTax does not support 1040NR, you would need to visit Sprintax to complete your filing.  

[aaaaan]

Thanks for your kind response @LinaJ2020.

I am now following up with clarifying questions.

To be concrete, I only went to the US for a trip years ago and was in B2 back then. I should indeed be a non-resident. Then I become even more confused about my tax status:

For students, if it were a normal year, I should have been in the US with an F1 status by the time my program started and then the tax terms for international students and their fellowships would apply. In my case, however, what kind of terms should I look at since I am now outside the US and not in any visa status? Do fellowship related terms still apply? I am so confused about which sort of tax identity I now fall into.

[MarilynG1]

Since TurboTax does not support filing as a Non-Resident Alien, Sprintax will be able to help you with your questions.

As a nonresident alien, you only need to file a US tax return for taxable income that you receive from US sources. 

Click this link for more info on Filing as a Non-Resident Alien.