Foreign Tax Credit for Aliens?

Question

Person A is from Europe but has moved here to USA & works. Been working 2 yrs now and living in the USA (entire 365 day year).

Does Person A get some form of Foreign Tax Credit when filing US Tax Return? (isn't that tax credit only for residents living in the US earning some form of Foreign Income?) Person A does think of move back to Europe within 3-6 months.

Answer 1

1.  The individual comes to the US to work.  To do so legally, they would have to have a work visa.  Some visas are set up to remain non-resident and the tax treaty between the US and their government may exclude the some or all of the US income for two years.  The person still needs to file a return to elect the exclusion.

2.  If there is no tax treaty, the individual files a return and pays taxes.  They do no get a tax credit unless they are taxed twice, once by the US and once by their home country.  With the exception (I think) of China, the US is the only country to tax it's citizens no matter where they live.  Most other countries treat them as gone and do not tax them so this is highly unlikely.