Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International




This lesson is designed to teach tax preparers how to identify credits for which nonresident aliens may be eligible. In most circumstances, nonresident aliens will not qualify for these credits, but there are exceptions.

Forms and publications referenced in this lesson include:

  • Forms 1040NR and 1040NR-EZ
  • Publications 17, 503, 519, 596, and 4011