I read some past posts in this forum, but still have some questions.
I started my work with CPT permission last November. However, I got very low income (less then 800) during this period. In this year, I got about 900$ every month in the first quarter. Now here is the questions.

1. According to my income in 2008, does it mean that I don't need to file 1040NR before April 15?
2. Because I don't have any w2 income, do I need to pay the tax for the first quarter 2009?
According 1040-ES(NR). It says that I don't need to pay for the first quarter if I don't have wages subject to U.S income tax withholding. That is, I need to pay a half amount of the tax I should pay in the year by June 15th. Is that right?

If I don't provide enough information, please let me know.

Any answer is very appreciated.

1) If your TOTAL income level for 2008 is below $3,500, you have NO LEGAL OBLIGATION to file any type of federal tax return. However, if money was withheld was withheld from your salary for state or federal income taxes, you may WANT to file to recover that money.

2) If you are being paid in 2009 under a Form 1099-MISC as an independent contractor, you need NOT file Form 1040-ES if your projected income for all of 2009 will not exceed $3,500. You can also avoid paying estimated taxes for the first two quarters if your six month income from 1 January to 31 May 2009 will not exceed $3,500.

This advice assumes you are NOT liable for self-employment taxes due to being under a F-1 visa.