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About http://www.utexas.edu/international/taxes/faq.html:
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Frequently Asked Questions (For those filing as non-resident alien for tax purposes only) 1. What happens if I fail to file my taxes? If you owe taxes and don't file, the IRS can assess penalty and interest and seize U.S. bank assests for repayment. Fines and penalties can often amount to more than the original tax debt. There can also be immigration consequences for failing to file taxes. Applicants for permanent residency green cards are frequently asked to show proof of tax filing for previous years in the U.S. 2. I'm an F-1 or J-1 student and I had no U.S. earned income or scholarships for 2006. Do I need to file? Yes. You must file IRS Form 8843. Dependents in F-2 and J-2 status must also file Form 8843. 3. I only arrived in the U.S. in December of 2006 and I didn't work. Do I still have to file Form 8843? Yes. If you were in the U.S. even 1 day in 2006, you must file Form 8843. 4. I had bank interest on my checking or savings accounts, is that earned inc...