Publication 513
taxmap/pubs/p513-002.htm#en_us_publink10008626If you are a nonresident alien and you must file an income tax
return, use Form 1040NR, U.S. Nonresident Alien Income Tax Return, unless you
qualify to use Form 1040NR-EZ, U.S. Income Tax Return for Certain Nonresident
Aliens With No Dependents.
If you have income from which no (or not enough) U.S. tax is
withheld, you also may need to file Form 1040-ES (NR), U.S. Estimated Tax for
Nonresident Alien Individuals.
Before leaving the United States, you may have to file Form 1040-C,
U.S. Departing Alien Income Tax Return, or Form 2063, U.S. Departing Alien
Income Tax Statement.
These forms are briefly discussed later. Be sure to get Publication
519, which is a comprehensive tax guide for aliens.