⚠️ In case you have missed to include your 1099-INT or you filed your tax return and later received this form, you may not need to prepare an amended tax return.
ℹ️ According to the IRS regulations, interest income is not taxable for nonresident alien individuals given such interest income is not effectively connected with a U.S. trade or business and it originates from the following sources: A U.S. bank account, A U.S. savings and loan association. Adding such 1099-INT to your amendment will not change your results so for that reason, you're not required to amend your already filed tax return in this case.