Non-Eligible Credits (continued)

Education Credits

Taxpayers filing Form 1040-NR are not eligible to claim education credits, including the American Opportunity Credit and the Lifetime Learning Credit, even if they have qualifying education expenses.

Exception:

If a nonresident 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 to claim these credits if all requirements are met.