Immigration Law Question

[erchess]

New client is married to what he says is an illegal immigrant. I was under the impression that she became eligible for legal status when she married him. This is relevant because if she could get a Social Security number I would be a great hero because they could get EIC and she could get a driver's license. Let's just say she got an SSN that was not valid for work. Would that allow EIC? If anyone knows the answers or has a thought re where I could get the answers I would be most appreciative.

[mastertaxguy]

Eic--ss number must be valid for work

TTB 11-9 chart at top of page, left column. Taxpayer and spouse if MFJ must have a SS#/Card allowing them to work in the US. ITIN's do not qualify. This chart is taken, in essence, from IRS Publication 596.

The immigration status issue is for the taxpayer, not the tax preparer.

Your facts seem to indicate the TP will file jointly which would negate EIC being available. If he files MFS, EIC cannot be claimed.

Do you want, but try to avoid being set up.

[erchess]

Ty

No one is trying to set me up. The taxpayer did not think he could get EIC and I just want to be sure of that. I did not know that for EIC the ssn had to be valid for work. If I had my way EIC and the child and family related tax credits would he handled through the welfare system not the tax system. Since I am not dictator of the world a lot goes on that I would change if I could.

Does anyone have any idea how I can investigate the question of how if at all her immigration status is changed by a legal marriage to a US Citizen?

[taxea]

search the immigration website

[mactoolsix]

New client is married to what he says is an illegal immigrant. I was under the impression that she became eligible for legal status when she married him.

Be careful with the term "illegal immigrant." Sounds like your client may not even know the difference:
An "ILLEGAL IMMIGRANT" came into the USA undocumented - they swam the Rio, jumped the fence, or maybe hid in the trunk of a car. They have no status and thus no status to change. In order to get a status change, they must have first entered the USA legally.

However, if they entered the USA on a tourist visa, and just never renewed it, they have a passport with an expired visa. Their status is "B2" and are simply working without authorization. When married that status can be changed to a green card.

So, you'll need some more answers to continue . . .
Mike

[Bees Knees]

Does anyone have any idea how I can investigate the question of how if at all her immigration status is changed by a legal marriage to a US Citizen?

I don't believe it is our ethical duty to determine legal or illegal status. Even for an illegal immigrant, IRS wants a tax return if there is income. An illegal immigrant can even legally obtain a refund of overpaid tax according to a recent IRS letter ruling, which surprises me, but those are the rules. So apparently, legal or illegal status is irrelevant when it comes to filing a tax return.

What is important is the kind of federal ID number that is assigned to the taxpayer. The type of ID number determines the type of tax benefits the taxpayer can receive on the tax return. So I would simply tell the client you need a valid federal ID number before you can file a return. Whatever that type of ID number the client gets will determine eligibility for EIC, child tax credit, or any other benefit that is received by filing the tax return.