The requirement to file a federal tax return is based on receiving income from U.S. sources – not on receiving “money.” Income can include, but is not limited to: wages, salary, free housing, travel to/from a conference, scholarship, stipend, per diem, prize, award, gambling winnings – income does not have to be paid to you as a check or cash. Generally, if you did not receive any income from U.S. Sources, you are not required to file a U.S. tax return; however, if you are a Nonresident Alien who is present in the U.S. under an F, J, M or Q immigration status, you are required to file Form 8843, regardless of whether or not you have received any income.