[Nassimab]

In 2009, I filed form 1040NR-EZ plus 8843 (I was an J-1 single non resident alien).
But I filed late, so I got my state and federal refunds in 2010.
However in 2010, I was not physically present any day in the USA (I was in my home country).
So my only source of income in 2010 was the state refund of $135 (and of course the federal refund of $601 but then that is not taxable)

Note: I know that my state refund is taxable since I itemized state taxes on my 2009 1040NR-EZ form.

So my question is: Should I file for taxes for year 2010? And if yes what forms? (I know that I will not file form 8843 since I wasn't present in the US in 2010).

Thanks

[MukatA]

Yes, state tax refund is income.
Your total income is less than the federal as well state filing requirements. So you do not need to file any tax return.