If your $125 was your only income and was qualifying bank-deposit interest, you did not need Form 1040-NR for it; respond to CP54B by saying plainly that you never had or applied for a taxpayer ID.

Filing Requirements—Exceptions

You don’t need to file Form 1040-NR if you meet (1), (2), or (3) below.

Filing Requirements—Exceptions, item 1

You were a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an ‘F’, ‘J’, ‘M’, or ‘Q’ visa, and you have no income that is subject to tax under section 871 (that is, the income items listed on page 1 of Form 1040-NR, lines 1a through 1h, 2b, 3b, 4b, 5b, 7a, and 8, and Schedule NEC (Form 1040-NR), lines 1 through 12).

Interest income—Exception 2

Do **not** include interest from a U.S. bank, savings and loan association, credit union, or similar institution (or from certain deposits with U.S. insurance companies) that is exempt from tax under a tax treaty or under section 871(i) because the interest isn’t effectively connected with a U.S. trade or business.

Interest on deposits paid to certain nonresident aliens

When completing Form 1042-S, use income code 29 in box 1 and exemption code 02 in box 3a for chapter 3 purposes, and the applicable chapter 4 exemption code in box 4a (see the instructions for boxes 3a and 4a, later).

Amounts subject to reporting

Amounts subject to reporting on Form 1042-S are amounts from U.S. sources paid to foreign persons (including persons presumed to be foreign) or included in a U.S. payee pool that are reportable under chapters 3 and 4, even if no amount is deducted and withheld from the payment because of a treaty or Internal Revenue Code exception to taxation or if any amount withheld was repaid to the payee.

When and Where To File

If you are filing a 2025 Form 1040-NR, attach Form 8843 to it.

Name and identification field

Your first name and initial Last name Your U.S. taxpayer identification number (TIN), if any

What this notice is about

Your tax return shows a different name and/or ID number from the information we have for your account.

What you need to do

Complete the CP54 response form to explain the discrepancies.

Part 2

My social security number or individual taxpayer identification number is

Part 3

Provide the reason the information submitted on your tax return does not match our records in the space below

Part 6

Complete and send us this form, along with any supporting documents, using the Document Upload Tool (as shown on your notice) or mail them to the address shown on your notice.

What you need

Social Security, individual taxpayer identification or employer identification number

What to do if you get a notice

If we ask you to respond, act by the due date.

Who needs an ITIN

You need an ITIN if you have a federal tax purpose and you’re not eligible for an SSN.

How To Apply

Attach Form W-7 to the front of your tax return.

Exception 1(c)

Individuals who are “resident aliens” for tax purposes and have opened an interest-bearing bank deposit account that generates income subject to IRS information reporting and/or federal tax withholding; or

Exception 1(d)

An original document or signed letter from the withholding agent, on official letterhead, showing your name and verifying that an ITIN is required to make distributions to you during the current tax year that are subject to IRS information reporting and/or federal tax withholding.

Social Security numbers

Most foreign students and scholars in F-1, J-1, M-1, and Q-1 nonimmigrant status are eligible to be employed in the United States and are, therefore, eligible to apply for an SSN if they are actually employed in the United States.