Tax year 2026

Can F-1 students claim the earned income credit or other tax credits for 2026?

A table of which 2026 tax credits each kind of filer can claim: the earned income credit, the child tax credit, the credit for other dependents and the education credits.

By F1TaxReturn Tax Team. Published October 24, 2026. 6 minute read.

In short

A nonresident alien for any part of 2026 generally cannot claim the earned income credit or the education credits, according to Publication 519 (2025).
On Form 1040-NR, only US nationals, residents of Canada, Mexico or South Korea, and students and business apprentices from India under Article 21(2) can claim the child tax credit or the credit for other dependents.
The child tax credit needs your own Social Security number, valid for employment and issued before the return's due date; an ITIN does not work, but the credit for other dependents accepts one.
The child or dependent must be a US citizen, US national or US resident alien, and the credits go on lines 19 and 28 of the 2026 draft Form 1040-NR.

Contents, 9 sections

F-1 and J-1 students who are nonresident aliens generally cannot claim the earned income credit or the education credits on their tax year 2026 return, filed in 2027. Only a few can claim the child tax credit on Form 1040-NR: students from India under the tax treaty, residents of Canada, Mexico or South Korea, and US nationals.

The guide to US taxes for international students covers the rest of the return.

Which tax credits can I claim for 2026?

On Form 1040-NR, most nonresident aliens can claim none of the four common credits, and the few groups below can claim only the two child credits. A resident alien for all of 2026, or a joint return with a US citizen or resident spouse, follows the normal Form 1040 rules.

Who can claim each credit on a 2026 return. "Own SSN" means your own SSN, valid for employment; "own rules" means you can if you meet that credit's usual conditions.
Filer	Earned income credit	Child tax credit	Other dependents credit	Education credits
Nonresident alien, most F-1 and J-1 students	No	No	No	No
Student from India under Article 21(2)	No	Yes, own SSN	Yes	No
Resident of Canada, Mexico or South Korea	No	Yes, own SSN	Yes	No
Resident alien for all of 2026 (Form 1040)	Own rules	Own rules	Own rules	Own rules
Joint Form 1040 with a US citizen or resident spouse, by choice	Own rules	Own rules	Own rules	Own rules

Each row comes from chapter 5 of Publication 519, which also says that on Form 1040-NR "credits are allowed only if you receive effectively connected income", such as wages. On Form 1040 the usual conditions include, from 2026, an SSN valid for work for the education credits (Publication 970), and Schedule 3-A (below) applies there too.

Key facts

Earned income credit, nonresident alien: Generally not allowed
Education credits, nonresident alien: Generally not allowed
Child tax credit on Form 1040-NR: US nationals; residents of Canada, Mexico or South Korea; students from India under Article 21(2)
Identification for the child tax credit: Your own SSN, valid for employment; not an ITIN
Credit for other dependents: Same filers; an SSN or ITIN is accepted
Form 1040-NR lines (2026 draft): Line 19 and line 28

For: F-1, J-1, M-1 and Q students who were nonresident aliens in 2026 and file Form 1040-NR, and students who expect to become residents.
Not for: Anyone who needs line-by-line help with Schedule 8812, Form 8863 or a joint return. This page says who can claim each credit, not how to fill in its form.

Can F-1 students get the earned income credit?

A nonresident alien for any part of the year generally cannot claim the earned income credit. The one exception for a nonresident is a married student who chooses to file a joint return with a US citizen or resident spouse (Publication 519).

A resident alien for all of 2026 can claim it under the normal rules. They need a valid SSN and, without a qualifying child, an age of 25 to 64 at the end of the year (IRS: who qualifies for the EITC).

Can international students claim the child tax credit?

On Form 1040-NR, only three groups can claim the child tax credit: US nationals, residents of Canada, Mexico or South Korea, and students from India under Article 21(2). The same groups can claim the credit for other dependents (Publication 519).

The child tax credit needs your own Social Security number, valid for employment and issued before the return's due date, including extensions. An ITIN does not work for you or for the child (IRS Child Tax Credit). If your card says "Valid for work only with DHS authorization", the 2025 Schedule 8812 instructions do not say how that legend is treated. The credit for other dependents accepts an SSN or an ITIN, for you and for the dependent (Schedule 8812 instructions). The child or dependent must be a US citizen, US national or US resident alien. A child born in the US is a citizen; a child on an F-2 or J-2 visa usually is not. A resident of South Korea also needs the child to have lived with them in the US during the year, and South Korean government employees are left out (Publication 519).

The credits go on line 19 and the refundable part, the additional child tax credit, on line 28 of the 2026 draft Form 1040-NR.

Worked example: Arjun, F-1 student from India, with a daughter born in Ohio

Arjun is an example. He came from India in 2024 and earned $30,000 as a teaching assistant in 2026. His daughter was born in Columbus in 2025, so she is a US citizen, and she has an SSN. Arjun has an SSN valid for employment, issued before 2026.

Step	Amount
Wages on line 1a	$30,000
Standard deduction under Article 21(2), line 12a	$16,100
Taxable income: $30,000 minus $16,100	$13,900
Tax: 10% of $12,400, plus 12% of $1,500	$1,420

The child tax credit comes off that $1,420 on line 19 and can bring his tax to $0. Any part left over could come back only as the additional child tax credit on line 28, which on the 2026 drafts goes through Schedule 3-A (below).

The tax uses the 2026 rates from Revenue Procedure 2025-32; the IRS Tax Table can differ by a few dollars. The India tax treaty guide covers who qualifies for Article 21(2), and who gets the standard deduction covers line 12a.

Do F-1 students get education credits?

A nonresident alien for any part of the year generally cannot claim the American Opportunity or Lifetime Learning credit, and a Form 1098-T does not change that. Form 1098-T for international students covers the two exceptions and what to do with the form.

Publication 970 also rules out both credits when your spouse was a nonresident alien for part of the year and did not choose to be treated as a resident.

What is Schedule 3-A on the 2026 draft forms?

Schedule 3-A is a new schedule on the 2026 draft forms, titled "Federal Public Benefit". It is completed only by people claiming the earned income credit, the additional child tax credit, the refundable American Opportunity credit or the refundable adoption credit (draft Schedule 3-A).

On the 2026 draft Form 1040-NR, you attach it if you entered an amount on line 28 or line 30. The schedule calls the part of those credits above your tax a "federal public benefit". Its line 8 asks whether you or your spouse is a US citizen, US national or qualified alien. If you answer No, that part is subtracted on line 32b of Form 1040-NR.

The draft does not define "qualified alien", and its instructions are not yet published. Check them before you count on a refund from these credits. A student who claims none of them does not need the schedule.

When can I claim more credits?

Most students can claim the credits once they are resident aliens for a whole year. For an F-1 student that is usually the sixth calendar year in the US, if they spend at least 183 days here that year and are here on January 1.

20211 of 5: exempt, days do not count
20222 of 5: exempt, days do not count
20233 of 5: exempt, days do not count
20244 of 5: exempt, days do not count
20255 of 5: exempt, days do not count
20266th: days count

2026 is your 6th year: your days now count.

Most students who stay all year pass the 183-day test and become resident aliens: Form 1040, the standard deduction, and Social Security and Medicare tax on most pay (work for your own school while you are enrolled can stay exempt). Residency starts on the first day you were in the US this year. You stay exempt only if you show the IRS you do not intend to live in the US permanently (Form 8843, Part III).

The five exempt calendar years of a student who first arrived in 2021, and why 2026 is their sixth year. Any part of a calendar year counts as a whole one, and years on F, J, M or Q visas before this one count toward the five (IRC 7701(b)(5)(E)).

If your residency starts after January 1, the year is dual-status. A dual-status filer generally cannot claim the education credits or the earned income credit (your sixth year on F-1; Form 1040 or Form 1040-NR). A student married to a US citizen can choose a joint return sooner, but it taxes both spouses on worldwide income.

What to do next

Find your row in the table. If it says "No" for every credit, leave the credit lines empty.
Claimed a credit on Form 1040 for an earlier year while you were a nonresident? Correct it with Form 1040-X and a corrected Form 1040-NR (filed Form 1040 by mistake).
A student from India, Canada, Mexico or South Korea with a child or dependent who is a US citizen: use software or a preparer that handles Schedule 8812.
Mail your Form 1040-NR by Thursday, April 15, 2027 if you were paid wages subject to US income tax withholding in 2026, or by Tuesday, June 15, 2027 if you were not (tax deadlines).

F1TaxReturn prepares Form 1040-NR and Form 8843 for single filers for free once the IRS publishes the final 2026 forms. It does not handle dependents, so it cannot claim either child credit. Create an account.

Questions students ask

Can F-1 students get the earned income credit?

Not while they are nonresident aliens. Publication 519 says a nonresident alien for any part of the year generally cannot claim it. The exception is a student married to a US citizen or resident who chooses to file a joint return. A student who is a resident alien for the whole year can claim it if they meet its other rules.

Can international students claim the child tax credit?

Only a few can on Form 1040-NR: US nationals, residents of Canada, Mexico or South Korea, and students and business apprentices from India who qualify under Article 21(2) of the treaty. You need your own Social Security number valid for employment, and the child must be a US citizen, US national or resident alien with an SSN.

Do F-1 students get education credits?

Generally not. A nonresident alien for any part of the year generally cannot claim the American Opportunity or Lifetime Learning credit, even with a Form 1098-T. A married student who chooses with a US citizen or resident spouse to be treated as a resident may qualify on a joint Form 1040.

My child is here on an F-2 visa. Can I claim a credit for them?

Usually not. The child must be a US citizen, US national or US resident alien, and a child on an F-2 or J-2 visa who excludes their days on Form 8843 is usually a nonresident alien. A child born in the US is a US citizen, so a student from India, Canada, Mexico or South Korea may claim one.

I claimed a credit on Form 1040 by mistake. What should I do?

File Form 1040-X with a corrected Form 1040-NR attached, check the "Other" box at the top and write "Amended". The corrected return leaves the credit out, so the amount it saved you becomes tax you owe. Interest runs on it from the original due date, so correct it soon.

Sources

This guide is checked against these 9 documents.