Non-Eligible Credits (continued)

Earned Income Tax Credit

A student or scholar who is a nonresident alien at any time during the tax year is not eligible to claim the Earned Income Tax Credit (EITC) on Form 1040-NR.

Exception:

If the taxpayer is married to a U.S. citizen or resident and makes a valid election to be treated as a U.S. resident for the entire year, they would file Form 1040 (not 1040-NR) and may be eligible for the EITC if all requirements are met.

See Publication 596 for more information.

Nonresident aliens generally cannot choose to be treated as U.S. residents just to claim the Earned Income Tax Credit (EITC).

The only exception is if they are married to a U.S. citizen or resident and make a valid election to file a joint return on Form 1040. In that case, they may be eligible for the EITC if all other requirements are met.

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