I am a non-US citizen (Brazilian) who lived in the US for approximately 2 years (2006 and 2007). I have been back home since 2008.
Last week, I received a letter from IRS saying that I had to file my 2010 Form 1040 to avoid an assessment
. The note says that “although our records show that you have not filed an income tax
return for 2010, we have determined that you owe taxes
for that year”. The note also provides amounts related to incomes that I made on the stock market, and the corresponding tax due, penalties, etc. I made some transactions
on the stock market in 2010, so I assume those profits to be correct.
So my questions are:
1. Being a non-resident and non-US citizen, am I required to file a tax return form 1040 even if I have not received any wages in the US at all?
2. What if I received profits from stock market?
3. If yes, then what form am I required to file?