The Tax Reform Act of 2017 has reduced the exemption deduction to zero. This means that the filing requirements for Forms 1040NR and 1040NR-EZ have also been affected. Any taxable income will cause a filing requirement.

"I am a human being, I consider nothing that is human alien to me."

-Publius Terentius Afer (195/185–159 BC), Roman playwright and slave