Not that I know of, but if the IRS requires you to file a return, you have to do so. Also, if you earn above a certain $$ figure, you are subject to US taxes (this is all I've learned from US friends - consult a tax accountant/attorney for more "real" facts). If you do not do so, the IRS may be able to apply penalties/fines no matter if they receive hard facts - it is usually on you to prove that you didn't receive X compensation+benefits than it is for them to prove that you did. Consult the accountant/attorney.