Publication 596 |
2000 Tax Year |
Rule 3. You Must Be a U.S. Citizen or Resident Alien All Year
You cannot claim the earned income credit if you are a nonresident
alien for any part of the year, unless:
- You are married to a U.S. citizen or a resident alien,
and
- You choose to be treated as a resident for all of 2000 by
filing a joint return. If you need more information on making this
choice, get Publication 519,
U.S. Tax Guide for Aliens.
Note.
If you make the choice in (2) above, you and your spouse are taxed
on your worldwide income. You cannot claim any tax treaty benefits as
a resident of a foreign country during a tax year in which the choice
is in effect.
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