Nico is a nursing student from Greece who first arrived in F-1 immigration status on August 15, 2023. He does not have a tax identification number and he did not work or receive a scholarship in 2023, but had $75 interest income from his U.S. savings account his parents set up for him to pay for school and his living expenses. Nico must file both a Form 1040-NR and Form 8843 for 2023