Earned Income Tax Credit: Rule 4

The Earned Income Tax Credit is only available to U.S. Citizens or resident aliens. You must have citizenship or residency for the entire tax year, as those who have nonresident alien status for any portion of the year are not able to claim the EITC, unless they file jointly with their spouse. However, one spouse must be a U.S. citizen. In these circumstances, the couple is taxed on their entire international income.

You need to determine if your resident status allows you to claim the EITC. If you (or either person in a married couple) is not a resident or citizen of the United States, and you chose not to file a joint return if you’re married, you will not be eligible to claim the EITC.