답답하고 귀찮은 상황이네요. $24,000은 미국인 입장에서 그렇습니다. IRS설명입니다. 참고하세요
Aliens temporarily present in the United States as students, trainees, scholars, teachers, researchers, exchange visitors, and cultural exchange visitors are subject to special rules with respect to the taxation of their income.
There is no minimum dollar amount of income that triggers a filing requirement for a nonresident alien, including a foreign student or a foreign scholar.
Filing IS required by nonresident alien students and scholars who have:
- A taxable scholarship or fellowship grant, as described in Chapter 1 of Publication 970, Tax Benefits for Education;
- Income partially or totally exempt from tax under the terms of a tax treaty; and/or
- Any other income that is taxable under the Internal Revenue Code.