| Publication 596 |
2001 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 2001 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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