Education Credits and Article XXV

canuck9800 · Post by **canuck9800** » Mon Apr 02, 2012 1:39 am

IRS Publication 519 (p. 31) says that nonresident aliens "generally" cannot claim the education credits (American Opportunity and lifetime learning). In view of this, can a single Canadian, a non-resident alien for tax purposes in the U.S., file a 1040 under Article XXV and claim the education credit?

nelsona · Post by **nelsona** » Mon Apr 02, 2012 7:18 am

I am of the opinion thta ANY Cdn citizen living in canada can file a 1040, and avail themselves of the same benefits that a US citizen would recieve if that US citizen were living in canada.

This would include refundable credits like the American opportunity (the other education credits are not refundable) and if they have US citizen children, the additional child tax credit.