Crew members. Compensation for services performed by a nonresident alien in connection with the individual's temporary presence in the United States as a regular crew member of a foreign vessel (for example, a boat or ship) engaged in transportation between the United States and a foreign country or U.S. possession is not U.S. source income and is exempt from U.S. tax. This exemption does not apply to compensation for services performed on foreign aircraft.
From
http://myattorneyusa.com/storage/upl...for-aliens.pdf
Does any other non-US airline impose the same requirement, for their crews to file US taxes?