Non-Eligible Credits

Students and scholars filing Form 1040-NR are generally not eligible to claim the following credits:

• Child and Dependent Care Credit
• Earned Income Tax Credit (EITC)
• Education Credits (American Opportunity Credit and Lifetime Learning Credit)

These credits are only available to taxpayers who are treated as U.S. residents for tax purposes and file Form 1040, not Form 1040-NR.