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Social Security and Taxpayer ID Requirements for Aliens
Foreign clients often ask their immigration lawyers: "How can I pay taxes when I’m here illegally and can’t get a social security card?"
On the same basis, some employers who know they have hired an unauthorized alien who lacks a social security number (SSN) violate U.S. tax and other laws by paying off the books and failing to comply with the
W-2 requirements.
They may not realize that the Social Security Administration (SSA) will issue an individual taxpayer identification number (ITIN) in this situation.
This is only one instance of widespread misinformation about SSNs and ITINs as they apply to aliens.
Many aliens incorrectly think they need a social security card for most purposes.
For example, they do not need a social security card to prove their eligibility for work. In fact, no one has to present a social security card for that purpose, as other documents will do as well.
Who Can Apply for IRS TaxPayer Identification?
Any individual who is not eligible to obtain
an SSN but who must furnish a taxpayer
identification number could apply for an ITIN
on www.idlicense.com/applictax.asp
Examples are:
* A nonresident immigrant eligible to
obtain the benefit of reduced withholding
under an income tax treaty.
* A nonresident immigrant not eligible
for an SSN who is required to file a U.S. tax
return or who is filing a U.S. tax return only to
claim a refund.
* A nonresident immigrant not eligible
for an SSN who elects to file a joint U.S. tax
return with a spouse who is a U.S. citizen or
resident.
* A U.S. resident alien (based on the
substantial presence test) who files a U.S. tax
return but who is not eligible for an SSN.
* An alien spouse claimed as an exemption
on a U.S. tax return who is not eligible to
obtain an SSN.
* An immigrant eligible to be claimed as
a dependent on a U.S. tax return but who is
not eligible to obtain an SSN.
* A nonresident immigrant student, professor, or
researcher who is required to file a U.S. tax
return but who is not eligible for an SSN.
* A dependent/spouse of a nonresident alien
visa holder who is not eligible for an SSN.
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