Am I qualified for lifetime learning credit if I'm an international student (6th year in US)?

[huiyang48]

What about the standard deduction?

[KenH1 · Accepted solution]

For the the Lifetime Learning Credit, you must be a citizen or resident alien.

For the standard deduction, you can take the full standard deduction as a resident alien.  As a non-resident alien, you can claim the standard deduction up to the amount of your US based income.

Education Benefit Comparison

IRS Pub for Non-Resident and Resident Aliens: https://www.irs.gov/publications/p519/ch01.html

[huiyang48]

Thank you very much!
Here's how I understand: I have been in US since August 2011, thus according to pub 519, I was considered dual state alien in 2013, and resident alien in 2014 and thereafter. However my school tax assistant told me it takes 5 years before I can file tax returns as a resident alien. I wonder if it is safe to assume that I can be considered a resident alien for full calendar year 2016 and therefore qualified for the credit?

[KenH1]

I can't say for sure, but,  you would need to file a tax return to get the credit. So, if you're met the 5 year cut-off to file as a resident alien (which I was unaware of) , then I would think you've met the Lifetime Learning Credit requirement as well.

[KenH1]

In the "education benefit comparison" above, take a look at the row entitled "Must you or your spouse be a U.S. Citizen or Resident Alien?"

[huiyang48]

I see, that makes sense. Thank you.

[cmichener]

Q24. I am a Nonresident Alien, can I claim an education tax credit? 

A24. Generally, a Nonresident Alien cannot claim an education tax credit unless:

• You are married and choose to file a joint return with a U.S. citizen or resident spouse, or 
• You are a Dual-Status Alien and choose to be treated as a U.S. resident for the entire year. See Publication 519, U.S. Tax Guide for Aliens for more information.

From:

https://www.irs.gov/credits-deductions/individuals/education-credits-questions-and-answers#:~:text=G....