Tax credits for nonresidents 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 students and scholars (F, J, M, Q status) filing Form 1040-NR will not qualify for common individual tax credits.

Nonresidents 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.