I am an artists, on a J-2 visa in the US. I have received some money through the year from abroad due to the sale of art works. Do I need to file a tax return for it? Should I pay taxes for Income on those works? What does the IRS law say? I have been browsing through it, bit its confusing and it seems that it could be contradictory in some parts. I will be super thankful of any comment.

If the income is from overseas, it is NOT U.S.-sourced and therefore tax exempt.