Tax credits for nonresident aliens are very limited and generally depend on whether the taxpayer has effectively connected income (ECI). However, having ECI alone does not make a taxpayer eligible for most credits.

For VITA purposes, most nonresident alien students and scholars (F, J, M, Q status) filing Form 1040-NR will not qualify for common individual tax credits.

Nonresident aliens generally cannot elect to be treated as resident aliens solely to claim credits. Elections such as Married Filing Jointly under §6013 and certain treaty-based positions are out of scope for VITA.