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IRS.gov Website
Publication 519
taxmap/pubs/p519-024.htm#en_us_publink1000222479

Tax Credits and Payments(p29)

rule
This discussion covers tax credits and payments for resident aliens, followed by a discussion of the credits and payments for nonresident aliens.
taxmap/pubs/p519-024.htm#en_us_publink1000222480

Resident Aliens(p29)

rule
Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U.S. citizens.
The following items are some of the credits you may be able to claim.
taxmap/pubs/p519-024.htm#en_us_publink1000222481

Foreign tax credit.(p29)

rule
You can claim a credit, subject to certain limits, for income tax you paid or accrued to a foreign country on foreign source income. You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. To claim a credit for income taxes paid or accrued to a foreign country, you generally will file Form 1116 with your Form 1040.
For more information, see Pub. 514.
taxmap/pubs/p519-024.htm#en_us_publink1000222482

Child and dependent care credit.(p30)

rule
You may be able to take this credit if you pay someone to care for your dependent qualifying child who is under age 13, or your disabled dependent or disabled spouse, so that you can work or look for work.
For more information, see Pub. 503 and Form 2441.
taxmap/pubs/p519-024.htm#en_us_publink1000222483

Credit for the elderly or the disabled.(p30)

rule
You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. For more information on this credit, see Pub. 524 and Schedule R (Form 1040).
taxmap/pubs/p519-024.htm#en_us_publink1000222484

Education credits.(p30)

rule
You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. There are two education credits: the American Opportunity Credit and the Lifetime Learning Credit. You cannot claim these credits if you are married filing separately. Use Form 8863 to figure the credit. For more information, see Pub. 970.
Nonresident aliens, see Education credits under Nonresident Aliens, later.
taxmap/pubs/p519-024.htm#en_us_publink1000222485

Retirement savings contributions credit.(p30)

rule
You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2018. You cannot claim this credit if:
  1. You were born after January 1, 2001,
  2. You were a full-time student,
  3. You were claimed as a dependent on someone else's 2018 tax return, or
  4. Your adjusted gross income is more than:
    1. $63,000, if your filing status is married filing jointly,
    2. $47,250, if your filing status is head of household, or
    3. $31,500, if your filing status is single, married filing separately, or qualifying widow(er).
Use Form 8880 to figure the credit. For more information, see Pub. 590-A.
taxmap/pubs/p519-024.htm#en_us_publink1000222486

Child tax credit.(p30)

rule
You may be able to take this credit if you have a qualifying child.
A qualifying child for purposes of the child tax credit is a child who: An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. See your form instructions for additional details.
If you did not have an SSN (or ITIN) issued on or before the due date of your 2018 return (including extensions), you cannot claim the child tax credit on either your original or an amended 2018 return.
If your child did not have an SSN valid for employment issued on or before the due date of the 2018 return (including extensions), you can't claim the child tax credit for this child but may be able to claim the credit for other dependents for this child. See Credit for other dependents discussed next.
taxmap/pubs/p519-024.htm#en_us_publink100016478

Credit for other dependents.(p30)

rule
The credit for other dependents is for people who have dependents who can’t be claimed for the child tax credit. To claim the credit for other dependents, your dependent must have an SSN, ITIN, or ATIN issued on or before the due date of your 2018 return (including extensions). See the Child Tax Credit and Credit for Other Dependents Worksheet for line 49 in the Instructions for Form 1040NR.
taxmap/pubs/p519-024.htm#en_us_publink1000222487

Adoption credit.(p30)

rule
You may qualify to take a tax credit of up to $13,810 for qualifying expenses paid to adopt an eligible child. This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. To claim the adoption credit, file Form 8839 with your Form 1040.
taxmap/pubs/p519-024.htm#en_us_publink1000222488

Earned income credit (EIC).(p30)

rule
You cannot claim the earned income credit if your filing status is married filing separately.
You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim the EIC. You cannot claim the EIC using an ITIN.
If you did not have an SSN issued on or before the due date of the 2018 return (including extensions), you cannot claim the EIC on either your original or an amended 2018 return. Also, if a child did not have an SSN issued on or before the due date of your return (including extensions), you cannot count that child as a qualifying child in figuring the EIC on either your original or an amended 2018 return.
EIC
If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the EIC. An example of a federally funded benefit is Medicaid. If a card has this legend and the individual's immigration status has changed so that the individual is now a U.S. citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend.
taxmap/pubs/p519-024.htm#en_us_publink1000222491
Other information.(p30)
There are other eligibility rules that are not discussed here. For more information, see Pub. 596.
taxmap/pubs/p519-024.htm#en_us_publink1000222493

Nonresident Aliens(p30)

rule
You can claim some of the same credits that resident aliens can claim. You also can report certain taxes you paid, are considered to have paid, or that were withheld from your income.
taxmap/pubs/p519-024.htm#en_us_publink1000222494

Credits(p30)

rule
Credits are allowed only if you receive effectively connected income. You may be able to claim some of the following credits.
taxmap/pubs/p519-024.htm#en_us_publink1000222495

Foreign tax credit.(p30)

rule
If you receive foreign source income that is effectively connected with a trade or business in the United States, you can claim a credit for any income taxes paid or accrued to any foreign country or U.S. possession on that income.
If you do not have foreign source income effectively connected with a U.S. trade or business, you cannot claim credits against your U.S. tax for taxes paid or accrued to a foreign country or U.S. possession.
You cannot take any credit for taxes imposed by a foreign country or U.S. possession on your U.S. source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession.
If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. See Pub. 514 for more information.
taxmap/pubs/p519-024.htm#en_us_publink1000222496

Child and dependent care credit.(p30)

rule
You may qualify for this credit if you pay someone to care for your dependent qualifying child who is under age 13, or your disabled dependent or disabled spouse, so that you can work or look for work. For definitions of these terms, see Pub. 503.
Married nonresident aliens can claim the credit only if they choose to file a joint return with a U.S. citizen or resident spouse as discussed in How To Make the Choice in chapter 1, or if they qualify as certain married individuals living apart (see Joint Return Test in Pub. 503).
The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income from the United States for that tax year. Earned income generally means wages, salaries, and professional fees for personal services performed.
For more information, see Pub. 503.
taxmap/pubs/p519-024.htm#en_us_publink1000222498

Education credits.(p31)

rule
If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. However, you may be able to claim an education credit under the following circumstances.
  1. You are married and choose to file a joint return with a U.S. citizen or resident spouse as discussed under Nonresident Spouse Treated as a Resident in chapter 1.
  2. You are a dual-status alien, and choose to be treated as a U.S. resident for the entire year. See Choosing Resident Alien Status in chapter 1.
Additional information on the American Opportunity tax credit is available at IRS.gov/Individuals/AOTC.
taxmap/pubs/p519-024.htm#en_us_publink1000222499

Retirement savings contributions credit.(p31)

rule
You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2018. You cannot claim this credit if: Use Form 8880 to figure the credit. For more information, see Pub. 590-A.
taxmap/pubs/p519-024.htm#en_us_publink1000222500

Child tax credit.(p31)

rule
You may be able to take this credit if you have a qualifying child.
EIC
Only nonresident aliens who are U.S. nationals, residents of Canada, Mexico, or South Korea, or students and business apprentices from India who qualify for benefits under Article 21(2) of the income tax treaty with India can claim the child tax credit.
A qualifying child for purposes of the child tax credit is a child who: An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. See your form instructions for additional details.
If you did not have an SSN (or ITIN) issued on or before the due date of your 2018 return (including extensions), you cannot claim the child tax credit on either your original or an amended 2018 return.
If your child did not have an SSN valid for employment issued before the due date of the 2018 return (including extensions), you can't claim the child tax credit for this child but may be able to claim the credit for other dependents for this child. See Credit for other dependents discussed next.
taxmap/pubs/p519-024.htm#en_us_publink100016479

Credit for other dependents.(p31)

rule
The credit for other dependents is for people who have dependents who cannot be claimed for the child tax credit. To claim the credit for other dependents, your dependent must have an SSN, ITIN, or ATIN issued on or before the due date of your 2018 return (including extensions). See the Child Tax Credit and Credit for Other Dependents Worksheet for line 49 in the Instructions for Form 1040NR.
EIC
Only nonresident aliens who are U.S. nationals, residents of Canada, Mexico, or South Korea, or students and business apprentices from India who qualify for benefits under Article 21(2) of the income tax treaty with India can claim the credit for other dependents.
taxmap/pubs/p519-024.htm#en_us_publink1000222501

Adoption credit.(p31)

rule
You may qualify to take a tax credit of up to $13,810 for qualifying expenses paid to adopt an eligible child. This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. To claim the adoption credit, file Form 8839 with your Form 1040NR.
Married nonresident aliens can claim the credit only if they choose to file a joint return with a citizen or resident spouse, as discussed in Nonresident Spouse Treated as a Resident in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions).
taxmap/pubs/p519-024.htm#en_us_publink1000222502

Credit for prior-year minimum tax.(p31)

rule
If you paid alternative minimum tax in a prior-year, get Form 8801 to see if you qualify for this credit.
taxmap/pubs/p519-024.htm#en_us_publink1000222503

Earned income credit.(p31)

rule
If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. However, if you are married and choose to file a joint return with a U.S. citizen or resident spouse as discussed in Nonresident Spouse Treated as a Resident in chapter 1, you may be eligible for the credit.
You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim the EIC. You cannot claim the EIC using an ITIN.
If you did not have an SSN issued on or before the due date of the 2018 return (including extensions), you cannot claim the EIC on either your original or an amended 2018 return. Also, if a child did not have an SSN issued on or before the due date of your return (including extensions), you cannot count that child as a qualifying child in figuring the EIC on either your original or an amended 2018 return.
EIC
If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the EIC. An example of a federally funded benefit is Medicaid. If a card has this legend and the individual's immigration status has changed so that the individual is now a U.S. citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend.
See Pub. 596 for more information on the credit.
taxmap/pubs/p519-024.htm#en_us_publink1000222505

Tax Withheld(p31)

rule
You can claim the tax withheld during the year as a payment against your U.S. tax. You claim it on line 62 of Form 1040NR or on line 18 of Form 1040NR-EZ. The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ.
taxmap/pubs/p519-024.htm#en_us_publink1000222506

Withholding from wages.(p31)

rule
Any federal income tax withheld from your wages during the tax year while you were a nonresident alien is allowed as a payment against your U.S. income tax liability for the same year. You can claim the income tax withheld whether or not you were engaged in a trade or business in the United States during the year, and whether or not the wages (or any other income) were connected with a trade or business in the United States.
taxmap/pubs/p519-024.htm#en_us_publink1000222507

Excess social security tax withheld.(p31)

rule
If you have two or more employers, you may be able to claim a credit against your U.S. income tax liability for social security tax withheld in excess of the maximum required. See Social Security and Medicare Taxes in chapter 8 for more information.
taxmap/pubs/p519-024.htm#en_us_publink100019371

Additional Medicare Tax.(p31)

rule
Your employer is responsible for withholding the 0.9% (0.009) Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2018. If you do not owe Additional Medicare Tax, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959.
taxmap/pubs/p519-024.htm#en_us_publink1000222509

Tax paid on undistributed long-term capital gains.(p31)

rule
If you are a shareholder in a mutual fund (or other regulated investment company) or real estate investment trust, you can claim a credit for your share of any taxes paid by the company on its undistributed long-term capital gains. You will receive information on Form 2439, which you must attach to your return.
taxmap/pubs/p519-024.htm#en_us_publink1000222510

Tax withheld at the source.(p31)

rule
You can claim as a payment any tax withheld at the source on investment and other fixed or determinable annual or periodic income paid to you. Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate.
taxmap/pubs/p519-024.htm#en_us_publink1000222511

Tax withheld on partnership income.(p32)

rule
If you are a foreign partner in a partnership, the partnership will withhold tax on your share of effectively connected taxable income from the partnership. The partnership will give you a statement on Form 8805, showing the tax withheld. A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. In this case, the partnership will give you a statement on Form 1042-S. Claim the tax withheld as a payment on line 62b or 62d of Form 1040NR, as appropriate.
taxmap/pubs/p519-024.htm#en_us_publink100017229

Tax withheld on gain from the sale or exchange of certain partnership interests. (p32)

rule
If you are a direct or indirect foreign partner in a U.S. or foreign partnership that is engaged (or is treated as engaged) in a trade or business within the United States and you directly or indirectly dispose of that interest for a gain, then for transfers occurring after 2017, the transferee generally will withhold and pay into the IRS on your behalf a tax equal to 10% of the amount realized on the sale. The rules for withholding and paying over this amount are similar to sales of U.S. real property interests. You will receive a Form 8288-A reflecting the amount withheld that you may then claim on line 62c of your Form 1040NR as a credit against the tax you owe on the gain. You may be able to provide certain information to the transferee to reduce or eliminate withholding. For example, if a nonrecognition provision of the Internal Revenue Code applies to all of the gain realized on a transfer, the transferee does not need to withhold if it you provide it a notice describing the application of a nonrecognition provision. See Notice 2018-29, available at IRS.gov/irb/2018-16_IRB#NOT-2018-29, for more information. Notice 2018-08, available at IRS.gov/irb/2018-07_IRB#NOT-2018-08, suspended the requirement to withhold on dispositions of interests in publicly traded partnerships that are publicly traded until regulations or other guidance have been issued under section 1446(f).
taxmap/pubs/p519-024.htm#en_us_publink100078029

Tax withheld on dispositions of U.S. real property interests. (p32)

rule
You can claim as a payment any tax withheld with respect to a disposition of a U.S. real property interest (or income treated as derived from the disposition of a U.S. real property interest). See Real Property Gain or Loss in chapter 4, earlier. The buyer will give you a statement of the amount withheld on Form 8288-A. Claim the tax withheld as a payment on line 62c of Form 1040NR.
taxmap/pubs/p519-024.htm#en_us_publink1000222512

Claiming tax withheld on your return.(p32)

rule
When you fill out your tax return, take extra care to enter the correct amount of any tax withheld shown on your information documents. The following table lists some of the more common information documents and shows where to find the amount of tax withheld.
Form numberLocation
of tax
withheld
RRB-1042S Box 12
SSA-1042S Box 9
W-2 Box 2
W-2c Box 2
1042-S Box 10
8805 Line 10
8288-A Box 2