§ 874. Allowance of deductions and credits
(a)
Return prerequisite to allowance
A nonresident alien individual shall receive the benefit of the deductions and credits allowed to him in this subtitle only by filing or causing to be filed with the Secretary a true and accurate return, in the manner prescribed in subtitle F (sec.
6001 and following, relating to procedure and administration), including therein all the information which the Secretary may deem necessary for the calculation of such deductions and credits. This subsection shall not be construed to deny the credits provided by sections
31 and
33 for tax withheld at source or the credit provided by section
34 for certain uses of gasoline and special fuels.
(b)
Tax withheld at source
The benefit of the deduction for exemptions under section
151 may, in the discretion of the Secretary, and under regulations prescribed by the Secretary, be received by a non-resident alien individual entitled thereto, by filing a claim therefor with the withholding agent.