Since I am not lisenced, I only managed my clients' money in their own accounts, one of my clients asks me if he needs to pay tax. Client profile, Foreigner, lived in USA, has a SSN but moved out now. The account I am trading has his SSN. Althrough, technically, he does not need to pay any capital gains. But I wonder if the online broker will report those capital gains to IRS, then if IRS does not see any tax reported, my client will be in trouble. So my question is that should my client just file a tax return 1040NR with less than 0 days in USA then claim a tax exemption?