Can nonresident aliens deduct tuition and fees they pay?
If you are a nonresident alien for any part of the year, you generally cannot deduct the tuition and fees as an adjustment to income. However, if you are married and choose to file a joint return with a U.S. citizen or resident spouse, you may be eligible for the deduction. For additional information, see Publication 970, Tax Benefits for Education and Publication 519, U.S. Tax Guide for Aliens.
