worker with no SS #

[JenMO]

client wants to hire worker, but worker does not have a SS#. He is opposed to getting a social security number, as were his parents. Can my client hire him ? and what could he use for an ID #

[Jiggers]

He has to have a SS card. He must fill out a W-4 and I-9. Both are mandatory to hire someone.

[Rapid Robert]

Both the client and the worker are not people I would have a tax professional relationship with, as they both seem comfortable violating the law. However, given that some people think they are above the law, and some tax pros are glad to provide service to them, then at the very least the employer needs the employee to file and sign a W-4. Since it won't be complete, withholding must be done at the highest level (single, zero allowances). Further, the worker will have a hard time getting any credit for withheld taxes (income and FICA).

Not least of the concerns is the law of the state where the employee works; what are their requirements for workers comp and payroll tax reporting? And what about the I-9 form? How will the employer document the worker's right to work in the U.S.?

Lastly, let the employer know they will be facing a likely penalty when the end of the year comes.

"If you do not provide the correct employee name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. For more information, see Pub.1586, Reasonable Cause Regulation"


[edit: I guess Jiggers and I are thinking alike this afternoon, as all great minds do!]

[JenMO]

ok, i felt the same way, but thought i may have missed something.

[TaxmannEA]

Is this person Amish or a similar religion?

[Rapid Robert]

Is this person Amish or a similar religion?

what difference does that make? Amish may request exemption from coverage under Social Security, but that's not the same thing as not having an SSN.

https://secure.ssa.gov/poms.nsf/lnx/0110225035