Non-Eligible Credits (continued)

Education Credits

Generally, nonresident aliens are not eligible to claim any education credits, even if they have qualifying educational expenses. Only those married to a U.S. citizen or a resident spouse, electing to file a joint return, may claim the American opportunity credit or the lifetime learning credit on Form 1040.

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.