Rule 3. You Must Be a U.S. Citizen or Resident Alien All Year You cannot claim the earned income credit if you are a nonresident alien for any part of the year, unless: You are married to a U.S. citizen or a resident alien, and You choose to be treated as a resident for all of 2001 by filing a joint return. If you need more information on making this choice, get Publication 519, U.S. Tax Guide for Aliens. Note. If you make the choice in (2) above, you and your spouse are taxed on your worldwide income. You cannot claim any tax treaty benefits as a resident of a foreign country during a tax year in which the choice is in effect.