➡️ As per the IRS regulations, nonresidents for US tax purposes should not report foreign income on their US income tax return. For that reason, please do not report your non-US income on Step 3 Other income.
ℹ️ Please note that each state however has its own rules. Some states may require you to report foreign income on your tax return. Generally, foreign income isn't taxed at the state level, but some states need this info or use it in their calculations.