Page 6

Rule 4—You Must Be a U.S. Citizen or Resident Alien All Year If you (or your spouse, if married) were a nonresident alien for any part of the year, you can’t claim the earned income credit unless your filing status is married filing jointly. You can use that filing status only if one spouse is a U.S. citi- zen or resident alien and you choose to treat the nonresi- dent spouse as a U.S. resident. If you make this choice, you and your spouse are taxed on your worldwide in- come. If you need more information on making this choice, get Pub. 519, U.S. Tax Guide for Aliens. If you (or your spouse, if married) were a nonresident alien for any part of the year and your filing status isn't married filing jointly, enter “No” on the dotted line next to line 27a (Form 1040 or 1040-SR). Rule 5—You Cannot File Form 2555 You can’t claim the earned income credit if you file Form 2555, Foreign Earned Income. You file these forms to ex- clude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. U.S. possessions aren't foreign countries. See Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, for more detailed information. Rule 6—Your Investment Income Must Be $10,000 or Less You can’t claim the earned income credit unless your in- vestment income is $10,000 or less. If your investment in- come is more than $10,000, you can’t claim the credit. Use Worksheet 1 in this chapter to figure your invest- ment income. Page 6 Chapter 1 Rules for Everyone