[Sho V]

I am in US since Aug 2002 on F1 (student) status and have filed the tax returns as nonresident alien from 2002 to 2006 tax years. Accordingly, I could not claim educational expenses. I graduated in May 2007 and was registered as a part-time student from Jan-2007 to May-2007.

For the tax year 2007, having met the substantial presence criterion, I became a resident for tax purpose and so I can claim the educational expenses. My questions are

(a) Can I claim some or all of the expenses incurred in previous years, i.e. from 2002 to 2006, in 2007 tax return?
(b) Are graduation and dissertation fees eligible expenses for tax credit?
(c) One of the conditions that violates the eligibility for educational tax credit is: "You (or your spouse) were a nonresident alien for any part of 2007 and the nonresident alien did not elect to be treated as a resident alien for tax purposes." Note that I filed the 2006 tax return as nonresident alien jointly with my wife (1040NR). Does this make me ineligible for the tax credit in 2007?

[AtlantaTaxExpert]

(a) Negative.

(b) Negative.

(c) You CANNOT file Form 1040NR jointly, though you CAN claim your wife as a dependent if you are from India, Canada, Mexico or South Korea. However, that has no bearing on your 2007 filing status, because your F-1 exemption expired on 31 December 2006, and you are considered to be a resident alien for tax purposes for 2007.

Hence, you CAN claim the education credits for expenses incurred in 2007.