Here is a quote from @AlexYoucis who my other question about Zariski (co)tangent spaces:
"Let $X=k[x_1,\ldots,x_n]/(f_1,\ldots,f_r)$ be our affine finite type $k$-scheme and $p=(a_1,\ldots,a_n)=(x_1-a_1,\ldots,x_n-a_n)$ be our point. We obtain a linear map $J_p:k^n\to k^r$ defined by the Jacobian map:
$$J_p=\begin{pmatrix}\frac{\partial f_1}{\partial x_1}(p) & \cdots & \frac{\partial f_1}{\partial x_n}(p)\\ \vdots & \ddots & \vdots\\ \frac{\partial f_r}{\partial x_1}(p) & \cdots & \frac{\partial f_r}{\partial x_n}(p)\end{pmatrix}$$
Then, one can show that $T_{X,p}$ is isomorphic to $\ker J_p$."
For a discussion of how to prove this, follow the link above to my previous question. Apparently, we never use the hypothesis that $k$ is algebraically closed. However, Vakil states in a not very clear remark (12.2.5) that things don't work if $k$ is not algebraically closed, although he only introduces this hypothesis in exercise 12.2.D, which should follow as an easy consequence of what Youcis said above:
12.2.D. EASY EXERCISE. Suppose $k = \bar k$. Show that the singular closed points of the hypersurface $f(x_1, . . . , x_n) = 0$ in $\Bbb A^n_k$ are given by the equations $$f =\frac {∂f}{∂x_1}= · · · =\frac {∂f}{∂x_1n} =0$$
Even in this exercise I don't see where we need $k$ to be algebraically closed. The corank of the transpose of the Jacobian in this case is equal to $n-1$ unless all the derivatives vanish (in which case it will be equal to $n$). Where do we need algebraically closed here?
In these other notes from Vakil (which are a slightly modified excerpt of FOAG) Vakil does mention that to prove that the (co)tangent space of a finite type $k$-scheme can be obtained with the Jacobian, one first starts shows that it holds at the origin $o=(x_1-0,...x_n-0)$ (where this step doesn't require algebraically closedness) and then uses that $k=\bar k$ to translate any other point $p$ to $o$. How so? Why do we need algebraically closedness to translate "$p$ to the origin"?