Hi Bob,

Thanks  for your response .

IRS has not asked for return .There was no tax withheld in Bank .You are right  the exact message on portal under return transcript section  is (2022 Verification of Non-Filing Letter) .

What is best way to handle it where to report the inteset income in 1040 NR  ?

Should file proactively or wait for IRS notice and then respond that she is non resident  .Not sure IRS send notices or file on persons behalf . Also the person  paid 10 percent as tax on bank intereset income on IRS  portal without filling tax  return