The fact that you got notice doesn't necessarily mean that you should have filed. What it means is that the IRS thought that you should file. They're expecting your tax return, and I suspect it is because you made a mistake.

There are several different mistakes that you could have made (the list below is not complete, just what came to my mind right now):


You filed 2010 return as a resident (form 1040) instead of non-resident (1040NR) that you should have. IRS expects you to continue filing as resident, or to notify them of termination of residency. But since you've been on a student (J/F) visa - you were not a resident to begin with.
You filed form W9 with your bank or your clients. Form W9 is for residents, so they report your income to the IRS as if you were a resident. Hence the IRS expectation of a tax return. What you should have filed with them was form W8-BEN or W8-ECI, to show your non-resident status.
You received interest on your BofA bank account and didn't report it to the IRS, while they did. This is a matching error. Even if you're not supposed to pay tax, you should file tax returns in these cases to avoid these notices. However, if that's the case, you should have also paid some tax (check the treaty).
Your client issued a W2 for you. If that happened - it could really mess you up in the US, so I hope its not the case.


I suggest you take it to a US-licensed tax preparer (EA or CPA) who can check what exactly that is that the IRS want from you, why, and how to resolve it.

US income taxes for an Indian citizen with US-sourced income
I recently read Every Good Endeavor by Tim Keller and also Surprised by Hope by N.T. Wright.  Both are amazing books, focused on the resurrection theology that God will raise up a new heaven and a new earth, and we will dwell in the presence of God, not just sitting around, but living life with new redeemed bodies and doing redeemed work that isn't corrupted by sin.

The ideas of heaven are very exciting: that we won't be just sitting around playing harps, but will live much like we do currently, although without the corruption of sin and in the presence of God.

Another exciting theme in these books is that the work we do here matters towards the new heaven and new earth, and will be redeemed and made full when God comes.  While this is exciting to me, it is also very confusing. Can anybody shed some light into how the work we do here transfers to Gods kingdom, even if it is "secular" in nature?
