As per US Code 26 , section 6012 , every individual having for the taxable year gross income which equals or exceeds the exemption amount. So an Individual who has Gross Income of 4050 or more for Tax Year 2017 , he /she needs to file the tax return.I have created an easy calculator way to find out who really needs to file tax return to IRS as per US Code 26
First-year choice is a great option for a nonresident alien! The tax residency law under the Internal Revenue Code ( US Code 26 ) is provided in I.R.C. § 7701(b). A non-US citizen is called an alien. Every alien will have to take substantial presence test in order to determine if he/she is tax resident of USA . In general, a nonresident alien individual who do not meet either the Substantial Presence Test or the Green Card Test, is ordinarily not considered U.S. resident. However, by an election under IRC
§ 7701(b)(4), commonly referred to as the “First-Year Election”. however, an individual can be considered U.S. tax resident aliens for at least part of the tax year, as opposed to being considered a nonresident alien for the entire taxable year.