Federal form 1040NR, U.S. Nonresident Alien Income Tax Return. (downloads as a pdf) Like it or not, the U.S. imposes a tax on worldwide income for its citizens and residents.

FORBES: A Beginner's Guide To Taxes: Which Tax Form Should I File?

March 2, 2011 letter from Rep. Posey and 24 other members of Congress claims such rules could harm U.S. financial markets and even compromise the personal safety of nonresident alien depositors in unstable countries.

FORBES: Beware Bank Interest Reporting Even For Nonresidents