Discussion:EIC taxpayers need to be citizens
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Discussion Forum Index --> Tax Questions --> EIC taxpayers need to be citizens
| 7 March 2006 | |
| Taxpayer and spouse were audited for EIC. Documents were sent in. Taxpayers and children has valid SS cards.
IRS disallowed saying taxpayer and spouse do not have naturalization (citizenship) papers. I thought as long as taxpayers and children are residents (pass the physical presence test) will be eligible for EIC Mike02 | |
| 7 March 2006 | |
| I don't deal with EIC issues often, but one of the requirements is that one cannot be a non-resident alien for any part of the year in which one claims the EIC. An exception is if they are married to a US citizen or RA and file a joint return with that person. I don't know how that fits into your client's circumstances. | |
| 7 March 2006 | |
| as long as children and spouse has valid social security nos. and work authorization you are eligible for EIC. To claim EIC, only condition is valid work authorization.
Thanks Infotax Square | |
| 8 March 2006 | |
| There is no citizenship requirement for EIC. However, not all resident alient qualify for EIC. Only those taxpayers and qualifying children who possess valid Social Security numbers will qualify.
I recommend speaking with the agent's supervisor. | |
| 26 May 2006 | |
| I have nothing to do - then - rereading all questions.
Riley2 got the answer. A valid SS number- By the contrary the card with the ITIN numbers that is issued for taxpayers that cannot get a valid SSC is a NO-NO for the EIC- I think that all softwares recognize an ITIN number and don't let the EIC shows. | |
| 30 May 2006 | |
| Monday, May 29, 2006
Memorial Day 2006 Greetings to all. This appears to be the position of The Internal Revenue Service, and not just one individual field agent. It is true that there is no citizenship requirement to claim an Earned Income Credit, whether you do have qualifying children or you do not have qualifying children. Also, there is no citizenship requirement to become a qualifying child. Why did the IRS rule this way? Could it be that they are stupid? Pehaps, they were confused with the following: A taxpayer(s) must live in The United States of America for more than six months of the tax year, if the taxpayer(s) do not have any qualifying children, in order to claim the Earned Income Credit. Perhaps, the Internal Revenue Service determined, erroneously or not, that the children are not qualifying children, but are qualifying relatives. Perhaps, the Internal Revenue Service is subconsciously, as a whole, tightening up on citizenship requirements on individual income tax laws due to the possible legislation in Congress regarding illegal immigrants, and their subsequent deportation. Also, the Internal Revenue Service is currently very aggressive, in its auditing focus on indviduals claiming an Earned Income Credit, due to its perceived abuse in the past. Anyway, a letter should be submitted to The Internal Revenue Service, in response to their notice, documenting the facts, and, if necessary, the income tax law. If the Internal Revenue Service, through its ranks, does not retract from their position, then I would bring the Internal Revenue Service to Tax Court, within the jurisdiction of your two clients. | |
| 30 January 2009 | |
| Rebooting an old thread....
My client's daughter now lives with her in US. Daughter has SS card beginning with 114 and also has a "permanent resident card". If all the EIC criteria are met, am I correct in saying... "Yes, this taxpayer with qualifying child is eligible for EIC". That is what I gathered from Riley2 above, but just needed some reassurance. I don't deal with this a whole lot. Thanks.. | |
