Volunteer Income Tax Assistance (VITA) Certification Practice Test

Would being married to a nonresident alien prevent a taxpayer from being eligible for the EIC?

1. Yes

2. No

The correct answer is: No

Being married to a nonresident alien does not inherently prevent a taxpayer from being eligible for the Earned Income Credit (EIC). The EIC is designed to assist low- to moderate-income working individuals and families, and specific eligibility criteria must be met. One key aspect is that to qualify for the EIC, a taxpayer must have a qualifying child or meet certain income thresholds. If a taxpayer is married to a nonresident alien, they can choose to file jointly with that spouse by electing to treat the nonresident as a resident alien for tax purposes. By doing so, they can include their spouse's income, which may help them meet the income requirements for the EIC. Moreover, if the couple chooses to file separately, the taxpayer may still qualify for the EIC if they have a qualifying child and meet the other eligibility criteria, such as being a U.S. citizen or resident alien and having earned income within specified limits. Therefore, being married to a nonresident alien does not automatically disqualify a taxpayer from receiving the EIC, provided all other eligibility requirements are satisfied.