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Representing Refugees: ITINs vs. SSNs, Eligibility for Specific Tax Benefits, Resident vs. Nonresident Filing Status

Note: CLE credit is not offered on this program

Recording of a 110-minute CPE webinar with Q&A

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Conducted on Tuesday, February 28, 2023

Recorded event now available

or call 1-800-926-7926

This webinar will explain how tax professionals can assist refugees with the overwhelming U.S. tax requirements. Our panel of foreign filing experts will address critical questions to ask, determining residency status, applying for Taxpayer Identification Numbers (ITINs) and Social Security numbers, and when nonresidents are and are not eligible for specific tax benefits.

Description

With more immigrants and refugees entering the U.S., tax practitioners should be prepared to assist these individuals with the challenges of becoming compliant with U.S. income tax filing obligations. When approached by an individual new to the U.S., advisers need to know what questions to ask to uncover residency status, work status, deductions and tax credits that are available, and the proper income tax return to file.

To apply for a Social Security number, foreign applicants must have permission to work from the Department of Homeland Security or qualify as a lawful permanent resident. Whether a taxpayer has an Individual ITIN or Social Security number dictates eligibility for certain benefits. Taxpayers must have a Social Security number to claim the Earned Income Tax Credit. Residency status affects the ability to claim the Child Tax Credit. Individuals eligible for a Social Security number cannot apply for an ITIN.

Employers need to understand their responsibility when hiring individuals who have recently arrived in the U.S. An I-9 Form, Employment Eligibility Verification, is required for all employees. They need to understand the types of visas and related work authorization permits.

Listen as our panel of international tax experts explains key considerations for assisting refugees and immigrants with U.S. filing obligations.

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Outline

  1. Representing refugees: introduction
  2. Undocumented workers
  3. Residency vs. nonresidency
  4. ITINs vs. Social Security numbers
  5. Green cards
    1. Benefits
    2. Caveats
  6. Which tax return should be filed?
  7. Dependents
  8. Qualifying for credits and benefits
    1. Child Tax Credit
    2. Earned Income Credit
    3. Education credits
  9. Healthcare
  10. Employer responsibilities
  11. IRS enforcement

Benefits

The panel will cover these and other critical issues:

  • Filing for and differences between ITIN and Social Security number applications
  • What are the differences in tax benefit eligibility for residents vs. nonresidents and ITIN vs. SSN holders?
  • What determines the type of individual income tax return filed for recent arrivals?
  • What are the types of work VISAs and how do they differ?
  • How is the IRS enforcing the tax filing and payment obligations of refugees?

Faculty

Agostino, Frank
Frank Agostino
President
Agostino & Associates

Mr. Agostino is the founder and president of Agostino & Associates, P.C.  Prior to entering private practice,...  |  Read More

Brenda Stuart-Luke
Brenda Stuart-Luke
Stakeholder Liason
IRS

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 |  Read More

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