Earned Income Credit
Taxpayers or spouses who were nonresident aliens for any part of the year cannot claim the earned income credit unless their filing status is Married Filing Jointly.
In this situation, enter NRA on the head of household line of Form 1040. The word No should appear on the dotted line next to the earned income credit line of Form 1040.
The taxpayer, spouse, and any qualifying children must have valid SSNs to claim the earned income credit; it cannot be claimed using an ITIN.