DaveF1006
Expert Alumni

Deductions & credits

Yes, this is correct. You cannot exclude her income under the FEIE because she is not a citizen or resident alien. She is only treated as a resident alien for tax purposes, which is not the same thing. 

 

She is not eligible to claim a foreign tax credit unless she receives effectively connected income, which is income that is effectively connected with the conduct of a U.S. trade or business.

 

Non Resident Alien-Figuring Your Tax

 

 

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