Nonresident Aliens May Claim the Child Tax Credit for a Nondependent Child

For tax years beginning after Dec. 31, 2004, nonresident aliens may claim the child tax credit on Form 1040NR, U.S. Nonresident Alien Income Tax Return, for a nondependent child. Attach Form 8901, Information on Qualifying Children Who Are Not Dependents (For Child Tax Credit) to the return. File amended returns for those who were eligible but didn’t claim the credit for 2005 or 2006, and attach Form 8901.