Non-Eligible Credits (continued)

Earned Income Tax Credit

A student or scholar who is a nonresident for any part of the tax year generally does not qualify for the earned income tax credit (EITC). However, a student or scholar who is married and chooses to file a joint return with a U.S. citizen or resident spouse may be eligible for the credit.

See Publication 596 for more information.

Nonresident aliens cannot elect to file as residents in order to claim education credits, unless they can file jointly on Form 1040 with their U.S. citizen or resident spouse.