If a guy is neither a citizen of United States of America nor a permanent Resident of USA. Can he use Form 1040 for filing his return.

It's not that simple.

First, the duration of the individual's stay in the United States must be considered. This is the "substantial presence" test.

Then there is visa status. Certain visas maintains an alien's non-resident status, but only for so long.

Download IRS Pub 519 from www.irs.gov for details.