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

Credits

Summary

Topic Summary

A nonresident alien may be eligible to claim:

  • Child Tax Credit
  • Child and Dependent Care Credit
  • Credit for Other Dependents

Generally, students and scholars are not eligible to claim:

  • Earned Income Tax Credit
  • Education Credits (American Opportunity or Lifetime Learning Credit)

Exceptions may be possible if the nonresident alien is married to a U.S. citizen or resident spouse, and elects to file as Married Filing Jointly.