Nonimmigrant Visa holders may or may not have to declare income and pay taxes to the United States Government, depending on the personal situation:
If you are a student H Visa holder, declare if income generated within the United States is taxed; However, there are exceptions that may apply, if you are a holder of a J Visa for worker, declare if income generated within the United States is taxed and if you are holder of an L Visa for temporary resident, they declare if income generated within the United States is taxed; however, there are exceptions that may apply: if you live outside the United States for the imposed period, taxes do not apply while you live abroad.