Federal form 1040NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents (downloads as a pdf).

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

Now, the IRS wants to require U.S. banks to report interest paid on deposits held by nonresident aliens too.

FORBES: Beware Bank Interest Reporting Even For Nonresidents

"The courts of the United States have traditionally been open to nonresident aliens, " the high court said in its 6-3 ruling.

CNN: Court again rejects lawsuit over alleged Gitmo mistreatment

The new rules do not apply to spouses and dependents of U.S. military personnel who need ITINs or to nonresident aliens applying for ITINs for claiming tax treaty benefits.

FORBES: In Effort to Curb Immigration Related Fraud, IRS Changes ITIN Procedures

Marco Rubio (R-Fla.) and other Senate Republicans on Tuesday introduced a bill aimed at blocking pending regulations that would require banks to report to the Internal Revenue Service all interest deposits paid to nonresident aliens (NRA).

FORBES: Senator Rubio vs. Rogue IRS Bureaucrats

At a time when unemployment remains high and economic growth is lagging, forcing banks to report interest paid to nonresident aliens would encourage the flight of capital overseas to jurisdictions without onerous reporting requirements, place unnecessary burdens on the American economy, put our financial system at a fundamental competitive disadvantage, and would restrict access to capital when our economy can least afford it.

FORBES: Lawmakers Fight IRS Proposal For Banks To Report Interest Earned By Foreigners