I am here since April 2009 on B1/B2 visa and I want to file tax return F1040 NR because the bank is asking me the ITN number to open my bank account and ITN is asking me the Tax return pl guide me how can I file my tax return if I got $500 as a gift from my brother in law.

The $500 is NOT taxable; besides, it is too early to fle a tax return for 2009.

If you get a memo from the bank stating that you need an ITIN in order to open the bank account, you can attach that memo to the Form W-7 and submit it to the ITIN processing center in Austin, Texas under an exception to the rule that requires you submit the Form w-7 with your tax return.