Welcome!

This lesson is designed to teach tax preparers how to identify credits for which nonresident aliens may be eligible. In most circumstances, nonresident aliens will not qualify for these credits, but there are exceptions.

Form and publications referenced in this lesson include:

• Form 1040-NR, U.S. Nonresident Alien Income Tax Return
• Publication 17, Your Federal Income Tax Guide For Individuals
• Publication 503, Child and Dependent Care Expenses
• Publication 519, U.S. Tax Guide for Aliens
• Publication 596, Earned Income Credit
• Publication 972, Child Tax Credit
• Publication 4011, VITA/TCE Foreign Student and Scholar Volunteer Resource Guide
• Publication 5876, VITA/TCE Foreign Students and Scholar Training Guide

Note: The forms may change after this material becomes available. Screen shots may depict a previous year's version of the forms or software. Publication 4491-X, VITA/TCE Training Supplement, will be released in January to notify volunteers of any tax law and software updates.