If you received U.S.-source income, you are required to file an annual tax return (such as 1040NR,1040NR-EZ, 1040, 1040EZ, etc.) with:
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the Internal Revenue Service (IRS)
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the Commonwealth of Massachusetts (in some cases)
If you were in the U.S. last year on anything other than a B visa or visa waiver, and did not receive any U.S. sourced income, you may only need to file a simple tax statement (8843) with the U.S. federal tax authority (IRS). For more information, see ...
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