2 Immigration, Employment and Tax Laws Why do immigrants without status pay taxes? Obligated by law Opportunity to contribute Document compliance and residency
3 Immigration, Employment and Tax Laws Policy tensions: IRS interest in enforcing IRC and tax laws Confidentiality rules protect against immigration enforcement IRC 6103 prohibits IRS disclosure of taxpayer information (but exceptions apply) Policy tensions exist (TIGTA vs. IRS Commissioner and National Taxpayer Advocate)
4 Compliance Requirements for Undocumented Workers In 1996, the IRS created the Individual Taxpayer Identification Number (ITIN) ITINs are a tax processing number issued by the IRS for taxpayers who are not eligible to obtain SSNs Individuals eligible for an ITIN include: Unauthorized immigrants, Lawfully present individuals, and U.S. resident aliens/nonresident aliens
5 Social Security Numbers What is an ITIN? vs. ITINs Generally for federal tax filing purposes only 9-digit numbers and begin with 9 Does not confer immigration status or work authorization Cannot be used after obtaining SSN Some other limited uses
6 Compliance Requirements for Undocumented Workers Benefits of the ITIN: Facilitate compliance Ensure all workers report income and pay taxes: ITIN filers pay over $9 billion in annual payroll taxes Ensure all workers receive tax benefits: In 2009, the Child Tax Credit protected approximately 1.5 million children from falling into poverty Support immigration petitions/applications
7 Social Security Numbers Tax Credits: vs. ITINs SSN and ITIN holders generally subject to same rules, deductions and credits IRC dictates refundable tax credit eligibility requirements Refundable tax credits are not federal public benefits Welfare reform amended Earned Income Tax Credit eligibility to render ITIN holders ineligible ITIN holders are still eligible for the Child Tax Credit (CTC) and the Additional Child Tax Credit (ACTC)
8 Social Security Numbers vs. ITINs Challenges to the ITIN Allegations of fraud IRS has separate ITIN division Role of tax preparers Stricter requirements for obtaining an ITIN Threats to limit CTC/ACTC eligibility by excluding ITIN holders from eligibility for the credits
9 Social Security Numbers vs. ITINs Impacts of denying CTC/ACTC to ITIN holders Would deny over 2 million working poor families who pay taxes with ITINs access to the ACTC to cover basic expenses for raising children (clothing, food, medicine) Would deny up to 4 million U.S. citizen children access to the ACTC
10 Social Security Numbers vs. ITINs Impacts of denying CTC/ACTC to ITIN holders Latino communities will be the hardest hit 80% of those impacted are Latino Nearly 40% of the 15 million children living in poverty are Latino Children of immigrants nearly 9 million children accounted for 30.5 percent of all children in the U.S. in low-income families
11 Social Security Numbers vs. ITINs Impacts of denying CTC/ACTC to ITIN holders Undermines tax policies and intent of tax credits Over 50 percent of families using the refundable CTC earn less than $20,000 per year Over 60 percent earn less than $25,000 per year Over 75 percent earn less than $30,000 per year Nearly half of these workers are raising children on hourly wages of $10 or less
12 Earned Income Tax Credit Refundable credit available to eligible individuals who meet the income requirements and other statutory requirements. The individual cannot be a nonresident alien in the year the credit is claimed.
13 Earned Income Tax Credit, cont. Only a social security number can be used on the form to claim the credit. The credit is not available to individuals who file tax returns with an ITIN. IRS Position Only individuals authorized to work in the U.S. should benefit from the EITC.
14 Qualifying Child Credit A taxpayer can claim a $1,000 credit against taxes owed for each qualifying child for which a dependency exemption has been claimed. The qualifying child must be a citizen, national or resident of the United States.
15 Hope and Lifetime Learning Credits Credit available for certain taxpayers enrolled in higher education programs. Nonresident aliens must elect to be taxed as resident aliens in order to claim either credit.
16 Dependency Exemption Taxpayers can claim exemptions against adjusted gross income for themselves, their spouses and dependents. In 2013, the amount of each exemption is $3,900. Dependent is a qualifying child or a qualifying relative.
17 Dependency Exemption, cont. A dependent includes only an individual who is a citizen, resident or national of the United States. It also includes a resident of a country contiguous to the United States.
18 Affordable Care Act Coverage for health benefits is available only to individuals who are citizens, nationals or lawfully present in the U.S.
19 Affordable Care Act ACA raises new issues for undocumented workers.
20 Compliance Requirements for Undocumented Workers Tax compliance casts a favorable light on an individual seeking a discretionary U.S. immigration benefit.
21 Compliance Requirements for Undocumented Workers Return filing requirements: Resident aliens must report their worldwide income. Nonresident aliens must report their income effectively connected with the U.S. and their U.S. sourced income.
22 Individual Taxpayer Identification Number (ITIN) Individuals who do not have or are not eligible for a social security number must apply for an ITIN. The application is made on IRS Form W-7 and requires approximately 6 to 10 weeks for processing.
23 Individual Taxpayer Identification Number (ITIN) Applications must include documentation to prove foreign status and identity. Documents include original passports, USCIS photo ID, U.S. driver s license, visa issued by the U.S., foreign military ID, birth certificate, medical records, birth records, etc.
24 Individual Taxpayer Identification Number (ITIN) Issues: IRS requires original and/or certified copies of documents used to support information on Form W-7; Taxpayers can use certifying acceptance agents to submit documents to apply for an ITIN.
25 Taxpayer Identification Number Social Security Number: An individual can apply for a social security number if the individual has been lawfully admitted to the U.S. for permanent residence or has an immigration visa that authorizes the individual to work in the U.S. An applicant should file Form SS-5 with the Social Security Administration.
26 Taxpayer Identification Number IRS guidance provides: If the individual has used someone else s SSN to obtain employment, that SSN should be reflected on the Form W-2 the employer issues to that individual. So long as the individual uses his or her ITIN to properly report the wages that are reflected on the Form W-2 and pay the tax associated with that income, the individual has not violated the internal revenue laws. Chief Counsel Memorandum POSTN (June 21, 2010).
27 Taxpayer Identification Number The same guidance further provides that the individual who provides the employer with false identification documents to obtain employment has violated 18 U.S.C. 1028(a)(1).
28 Scenario 1 Undocumented worker who earned income comes in to your office. He does not have a social security number. First question: Is this taxpayer a U.S. resident for U.S. income tax purposes?
29 Residency Requirements The Residency test for U.S. tax purposes is different than the Residency test applied for immigration and employment purposes.
30 Residency Requirements Resident Aliens: Green card holders; or Individuals with a substantial presence in the U.S.
31 Substantial Presence Test Individual is physically present in the U.S. for: At least 31 days during the tax year; AND A total of 183 days during the current year and the preceding two years. Years 1 and 2 require use of weighted average to calculate dates.
32 Scenario 1 (cont.) Second Question: What is this taxpayer s taxable income for the year(s) before me? Does the taxpayer have to report and pay self-employment tax?
33 Income Thresholds Filing Status Age Gross Income Single Under 65 $10,000 Single Over 65 $11,500 Married (Joint Return) Married (Joint Return) Under 65 (both spouses) Over 65 (one spouse) $20,000 $21,200
34 Income Thresholds Filing Status Age Gross Income Married (Joint Return) Married (Separate Returns) Over 65 (both $22,400 spouses) Any age $3,900 Head of Household Under 65 $12,850 Head of Household Over 65 $14,650
35 Income Thresholds Filing Status Age Gross Income Qualifying Widow Under 65 $16,100 Qualifying Widow Over 65 $17,300
36 Scenario 1 (cont.) The next step is to file true and accurate tax returns. Since the taxpayer does not have a SSN, you must apply for an ITIN by filing Form W-7.
37 What Return to File? Taxpayers are required to file one of the following: Form 1040EZ Form 1040A Form 1040 Form 1040NR Form 1040NR-EZ
38 Employment Considerations Employer Responsibilities Employment Status Verification Employers must file Form I-9 to verify that employees are authorized to work in the U.S. The Form requires the employee to submit a valid social security number.
39 Employment Considerations Employer Responsibilities Employees must be: Citizens Non-citizen nationals (American Samoa) Lawful permanent residents; or Aliens authorized to work in the U.S.
40 Employment Considerations Employer Responsibilities Individuals authorized to work in the U.S.: U.S. Citizens; Permanent Residents; Temporary Workers with E visas; Specialized Workers with H visas; Temporary professionals from Mexico or Canada with TN visa;
41 Employment Considerations Employer Responsibilities Individuals authorized to work in the U.S.: Skilled workers with permanent work EB visa; Individuals with student visas who receive proper authorization from the school being attended; Temporary visitors for business.
42 Employment Considerations Employer Responsibilities Civil Penalties Employers who fail to comply with these requirements face the following civil penalties:
43 Civil Penalties Civil Violations First Offense Second Offense Third Offense Knowingly hiring or continuing to employ an individual not authorized to work in the U.S. $375 per worker; maximum of $3,200 per worker. $3,200 per worker; maximum of $6,500 per worker. $4,300 per worker; maximum of $16,000 per worker Failure to comply with Form I-9 requirements $110 per form; maximum of $1,100 per form. $110 per form; maximum of $1,100 per form. $110 per form; maximum of $1,100 per form.
44 Civil Penalties Civil Violations First Offense Second Offense Third Offense Committing or participating in document fraud $375 per worker; maximum of $3,200 per worker. $3,200 per worker; maximum of $6,500 per worker. $3,200 per worker; maximum of $6,500 per worker. Committing document abuse $110 per form; maximum of $1,100 per form. $110 per form; maximum of $1,100 per form. $110 per form; maximum of $1,100 per form.
45 Civil Penalties Civil Violations First Offense Second Offense Third Offense Unlawful discrimination against an individual authorized to work in the U.S. $375 per worker; maximum of $3,200 per worker. $3,200 per worker; maximum of $6,500 per worker. $4,300 per worker; maximum of $16,000 per worker Asking for a money guarantee that the employee can work in the U.S., i.e., an indemnity bond $1,100 per indemnity bond and a full refund of the bond amount. If employee cannot be found, the refund must be paid to the U.S. Treasury.
46 Criminal Penalties Criminal Violations First Offense Second Offense Third Offense Engaging in the practice of hiring, recruiting or referring for a fee unauthorized workers. Up to $3,000 for each unauthorized worker; up to 6 months in prison. Up to $3,000 for each unauthorized worker; up to 6 months in prison. Up to $3,000 for each unauthorized worker; up to 6 months in prison.
47 Employment Considerations Employer Responsibilities Ketchikan Drywall Services, Inc.: Paid $173,250 fine for failure to comply with Form I-9 requirements. KDS did not retain unauthorized employees. Most DOJ cases involve investigations of alleged violations of the anti-discrimination policies. Penalties include monetary fines, required training and monitoring.
48 Employee Withholding Employers must file Form W-2 with the Social Security Administration for every employee who has income, Social Security or Medicare taxes withheld. The employer must verify his/her social security number.
49 Employee Withholding IRS encourages employers to obtain a copy of an employee s social security card to verify employment status. A taxpayer ITIN cannot be used in lieu of a social security number. The ITIN does not verify that the employee is authorized to work in the U.S.
50 Taxation Impact on Immigration Cases Adjustment of Status Cases. Naturalization Cancellation of Removal
51 Naturalization An individual can apply to become a U.S. citizen when: The individual was lawfully admitted for permanent residence; The individual has been physically present in the U.S. for at least 5 years and during the five immediately preceding years the individual was present in the U.S. for at least half that time;
52 Naturalization, cont. The individual has resided in the State in which the application was filed for at least three months; The individual has resided continuously within the U.S. from the date the application was filed through the time of admission for citizenship; and During these periods the individual has been and still is a person of good moral character.
53 Naturalization (cont.) Applicants are frequently asked to show proof of tax filings for previous years in the U.S. Prudent practitioner should provide evidence of tax compliance for all years where the applicant has worked in the U.S.
54 Naturalization (cont.) Where there is tax due after returns are filed, immigration judges want to see that the taxpayer has entered into a formal agreement with the IRS to pay back taxes.
55 Cancellation of Removal The Attorney General can cancel the removal of a deportable alien when: The alien has been physically in the U.S. for at least 10 years continually; The alien has been a person of good moral character during that time; The alien has not been convicted of certain offenses; and The alien demonstrates that removal would result in an exceptional and extremely unusual hardship to himself, his spouse, parent or child who is a citizen of the U.S. 8 USC 1229b(b)(1).
56 Good Moral Character Failure to file true and accurate income tax returns can suggest that an individual lacks the good moral character that is needed to qualify for cancellation of removal.
57 Good Moral Character The consistent filing of income tax returns is a positive factor considered when determining whether an individual has good moral character. See e.g. Dominguez-Capistran v. Gonzales, 413 F.3d 808 (8th Cir. 2005).
58 Good Moral Character The filing of amended income tax returns during a cancellation of removal proceeding may not mitigate the negative impression caused by previous filing of inaccurate income tax returns. See e.g. Sumbundu v. Holder, 602 F.3d 47 (2d Cir. 2010).
59 Deportable Offenses Any alien present in the U.S. in violation of immigration laws or any other laws of the United States, is deportable. 8 USC 1227(a)(1)(B).
60 Deportable Offenses Aggravated Felony: Any alien convicted of an aggravated felony at any time after admission is deportable. 8 USC 1227(a)(2)(A)(iii). A conviction under IRC 7206(1) or (2) where the loss to the U.S. is more than $10,000 is an aggravated felony that subjects an individual to deportation. See Kawashima v. Holder, 132 S.Ct (2012).
61 Deportable Offenses, cont. Falsely Claiming Citizenship. Any alien who presents or represents himself to be a U.S. citizen for the purpose of benefitting under any Federal or State law is deportable. 8 USC 1227(a)(3)(D)(i).
62 Deportable Offenses, cont. An individual who presents false documents, including Form I-9 for the purpose of securing employment with a private employer is deportable. See e.g. Ferrans v. Holder, 612 F.3d 528 (6th Cir. 2010).
63 Voluntary Disclosure A voluntary disclosure is a process to minimize a taxpayer s exposure to criminal prosecution. Immunity from prosecution is not guaranteed. A voluntary disclosure will not protect a taxpayer from prosecution for engaging in illegal activities to earn income.
64 Voluntary Disclosure - Process In order to make a voluntary disclosure a taxpayer must: Communicate in a truthful, timely and complete manner; Show a willingness to cooperate with the IRS to determine the correct tax liability. Make a good faith arrangement to pay taxes, interest and penalties in full.
65 Voluntary Disclosure - Timeliness A disclosure is timely when received before: The IRS initiates a civil or criminal investigation of the taxpayer or the IRS notifies the taxpayer of its intent to commence the investigation. The IRS receives information from a thirdparty alerting it of the specific taxpayer s non-compliance.
66 Voluntary Disclosure - Timeliness A disclosure is timely when received before: The IRS initiated a civil or criminal investigation that is directly related to the specific taxpayer s liability. The IRS received information directly related to the taxpayer s liability from a criminal enforcement action, e.g., search warrant or grand jury subpoena.
P R O F E S S I O N A L N E T W O R K S International Student and Scholar Advising Federal Income Tax Brochure James Tenney, Judy Todd, Robin Catmur February, 2011 The information contained in this resource
Information for Foreign National Students, Scholars and Staff I. Introduction For federal income tax purposes, foreign national students and scholars are categorized in one of two ways: Nonresident alien
TAX GUIDE FOR FOREIGN VISITORS FOR USE BY: All Employees and Students Anne E. Davenport, CPA October 2012 Table of Contents Introduction...1 Section 1: Definition of Terms...2 1.1 Candidate for a Degree......
Copyright 2014, American Immigration Lawyers Association. Reprinted, with permission, from AILA s Immigration Practice Pointers (2014 15 Ed.), AILA Publications, http://agora.aila.org. Residency for U.S.
GENERAL FILING REQUIREMENTS 1. Who needs to file an income tax return? If you are visiting the U.S. from another country on an F, J, M or Q visa and are classified as a nonresident for U.S. tax purposes,
MIT U.S. Income Tax Presentation Non US Resident Students PwC Boston Nabih Daaboul Carol McNeil Rich Wagman 1 Basic U.S. Tax Overview for International Students A foreign national is a person born outside
Non U.S. Resident Taxes (NRA) University of Washington Student Fiscal Services Agenda Important Information for 2012 Returns U. S. Source of Income Scholarships Fellowships Tuition Waivers Prizes Stipends
I-9 9 Compliance and Issues on Hiring Foreign National Workers Minnesota State Colleges and Universities Human Resources Conference October 12-13, 13, 2004 Office of General Counsel www.ogc.mnscu.edu You
How an I-9 Self Audit Will Save you Money The I-9 Form, the Risks, and Protecting your Company The I-9 Employment Verification Form The purpose of the I-9 is to verify that the employees your company hires
Frequently Asked Tax Questions 2014 Tax Filing Season Q. How do I determine if I am a resident alien for tax purposes? A. F-1, J-1, M or Q students are considered non-residents for tax purposes for their
What s News in Tax Analysis That Matters from Washington National Tax The Impact of the Affordable Care Act on International Assignees and Their Health Care Plans Employers and individuals in the United
820 First Street NE, Suite 510 Washington, DC 20002 Tel: 202-408-1080 Fax: 202-408-1056 firstname.lastname@example.org www.cbpp.org Revised September 28, 2007 ENSIGN AMENDMENT WOULD UNDERCUT IMMIGRATION BILL GOALS BY
U.S. Taxation of J-1 Exchange Visitors By Paula N. Singer, Esq. 1 ONESOURCE TAX INFORMATION REPORTING The J-1 Exchange Visitor Program has long been used by institutions of higher education, teaching hospitals
International Student Taxes Information compiled by International Student Services International Student Taxes The Basics Specific Tax Scenarios What You Can Do Now Resolving Tax Issues Top Ten Tax Myths
DISCLAIMER The information contained in this presentation is current as of the date it was presented. It should not be considered official guidance. 1 INTRODUCTION This webinar is intended to provide basic
PRESENT LAW AND BACKGROUND RELATING TO TAX ISSUES ASSOCIATED WITH IMMIGRATION REFORM Scheduled for a Public Hearing Before the HOUSE COMMITTEE ON WAYS AND MEANS on July 26, 2006 Prepared by the Staff of
United States Taxation for International Students Introduction to U.S. Taxation Rules, Tax Withholding and Tax Treaties 1 Disclaimer Please keep in mind that University of Arizona employees, while in their
IMMIGRATION MANUAL PREPARED BY: Office of General Counsel The California State University REVISED: FEBRUARY 2012 Immigration Manual Table of Contents I. INTRODUCTION... 1 II. EMPLOYMENT... 1 A. Recruitment...
FOREIGN NATIONAL TAX COMPLIANCE TRAINING Best Practices and Policies and Procedures Update for State Agencies August 18, 2010 Panelist Michelle Anderson, Foreign National Tax Specialist NC State University
TAX PROTECTIONS FOR DOMESTIC VIOLENCE SURVIVORS Morgan Young Immigration and Poverty Attorney End Domestic Abuse WI Some materials adapted from the National Women s Law Center STARTING THE TAX RETURN 1
Page 1 of 5 House Committee on Ways and Means Introduction Statement of The Honorable Mark W. Everson, Commissioner, Internal Revenue Service Testimony Before the House Committee on Ways and Means July
DESCRIPTION OF H.R. 3832, THE STOLEN IDENTITY REFUND FRAUD PREVENTION ACT OF 2015 Scheduled for Markup by the HOUSE COMMITTEE ON WAYS AND MEANS on April 28, 2016 Prepared by the Staff of the JOINT COMMITTEE
No. 63 September 2005 D OMESTIC PARTNER AND PRE-TAX HEALTH C OVERAGE. INSIDE THIS ISSUE: Domestic Partner and Pre-Tax Health Coverage Sample Declaration of Same-Sex Domestic Partnership Form Sample Declaration
REDUCE YOUR RISK WITH EMPLOYEMENT ELIGIBILITY BEFORE IT'S TOO LATE. MEET THE PRESENTER 2 About Sathab Skills Sathab Abbo Sathab has acquired extensive experience in immigration law, management, and client
State Health Reform Assistance Network Charting the Road to Coverage ISSUE BRIEF February 2014 Consumer Assistance Resource Guide: Immigrant Eligibility Prepared by Manatt Health Solutions Early evidence
IRS ANNOUNCES NEW VOLUNTARY DISCLOSURE DEAL FOR OFFSHORE ACCOUNT HOLDERS SEPTEMBER 23, 2009 DEADLINE Richard G. Convicer, Esq. Eric L. Green, Esq. On March 23, 2009 the Internal Revenue Service announced
Welcome to Tax Orientation for International Students & Scholars for the 2013 Filing Season" Marea Clarke" Paul Cullen Overview of the U.S. Income Tax System" Your employer withholds from your earnings
Katherine (Kacey) M. Coleman, Esq. 2014 "ICE is committed to establishing a meaningful I-9 inspection program to promote compliance with the law. This nationwide effort is a first step in ICE s longterm
US Tax Issues for Canadian Residents SPECIAL REPORT US Tax Issues for Canadian Residents The IRS has recently declared new catch up filing procedures for non-resident US taxpayers who are considered innocent
Duties of Employees CHILD ABUSE IN AN EDUCATIONAL SETTING EXHIBIT - NOTICE/REPORTING REQUIREMENTS The law imposes reporting requirements on teachers, administrators, school nurses, school guidance counselors,
-Background & Purpose of the I-9 Form -Employer Responsibilities -Penalties under IRCA -Preparing the I-9, verifying documents -Amendments and Re-verification I-9'S : COMPLYING WITH REGULATIONS Background
Top 10 Tax Considerations for U.S. Citizens Living in Canada Recent Canadian media reports have estimated that there are approximately one million U.S. citizens living in Canada and that a relatively low
Is Your Company s I-9 Audit Notice in the Mail? by Charles M. Miller 1 On January 20, 2011, ICE Director John Morton focused on I-9 employment verification efforts by Fortune 500 companies by announcing
MARCH 2011 Tax Information for International Students and Scholars Contents 1. Tax Information for International Students and Scholars 2. Tax Preparation Software: CINTAX and other programs 3. Tax Filing
Individuals Eligible for Coverage Employees may enroll the following individuals for coverage: Spouse or domestic partner; an ex spouse or former domestic partner is not eligible for coverage Dependent
International Students and Scholars Taxation Workshop The University of Texas M.D. Anderson Cancer Center Academic and Visa Administration February 18, 2015 Prepared by Mark Brockman, CPA 6435 Lindyann
W-1QMB (Rev. 4/10) State of Connecticut Department of Social Services Medicare Savings Programs Application/Redetermination (QMB, SLMB, ALMB) Do you need a reasonable accommodation or special help to complete
TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION Millions of Dollars in Potentially Improper Claims for the Qualified Retirement Savings Contributions Credit Are Not Pursued March 26, 2014 Reference Number:
Frequently Asked Questions Questions and answers are divided into the following topics BEFORE USING GLACIER Tax Prep ENTERING DATA INTO GLACIER Tax Prep RESULTS FROM GLACIER Tax Prep WHAT TO DO WHEN FINISHED
Tax Implications of Health Care Reform Presented by: Art Sparks, CPA Partner Certified Public Accountants Summary Summary The Patient Protection and Affordable Care Act (PPACA) and the companion Health
Are You Ready For An I-9 Audit? Debra J.C. Dowd, Esq. LeClairRyan, A Professional Corporation 2014 LeClairRyan, A Professional Corporation Today s presenter and some notes... Debra Dowd Richmond Welcome.
2014 Instructions for Form 8962 Premium Tax Credit (PTC) Department of the Treasury Internal Revenue Service Complete Form 8962 only for health insurance! coverage in a qualified health plan (described
DENVER NUGGETS OF GOLD: WHERE TAXATION AND IMMIGRATION MEET Samuel C. Rock (DL), Lexington, KY Elise A. Fialkowski, Philadelphia, PA Paula Noyes Singer, Newton, MA Kevin J. Mullin, Tax Attorney, Denver,
Supplemental Guide For Federal Contractors September 2010 Supplemental Guide for Federal Contractors September 2010 1 TABLE OF CONTENTS 1.0 E-VERIFY FEDERAL CONTRACTOR RULE OVERVIEW... 4 1.1 BACKGROUND...
The Global Employer: Focus on Global Immigration & Mobility Income Tax and Social Insurance An employee who works abroad is always concerned about the possibility of increased income taxation and social
Estate Planning for Foreign Nationals Using Life Insurance PRESENTED BY: Joe Sample, [Designations per field stationery guidelines] [Company Approved Title] [Agency Name] [The Prudential Insurance Company
I-9 Audit Basics and Best Practices for Employers Presented by: Marsha Mavunkel Ryan, Swanson & Cleveland, PLLC October 29, 2014, Noon - 1 p.m. (Pacific) Who Can Legally Work In The US? U.S. Citizens Noncitizen
Your Social Security Number And Card Your Social Security Number And Card Social Security number is important A because you need it to get a job, collect Social Security benefits, and receive some other
TOPICS IN THE SEMINAR INCLUDE: The I.R.S. Amnesty Program & The New Streamlined Filing Compliance Procedures By Richard S. Lehman, Esq. TAX ATTORNEY www.lehmantaxlaw.com SEMINAR INTRODUCTION by Richard
Application Instructions 1. Print and fill out entire (PHSA) Application. 2. Write a $20.00 check payable to New York Community Bank for your PHSA set up fee. 3. Mail application and check to: NYCB Plaza
Same-Sex Domestic Partner Benefits UPS Health and Welfare Package UPS Health and Welfare Package for Retired Employees UPS Health and Welfare Package Select UPS Health and Welfare Package Select for Retired
AACS LEGAL REPORT THE I-9 FORM - EMPLOYMENT ELIGIBILITY VERIFICATION: YOUR SCHOOL IS REQUIRED TO COMPLETE AN I-9 FORM ON EACH NEW EMPLOYEE THAT IT HIRES I. INTRODUCTION In past AACS Legal Reports, we have
Overview of 2011 IRS Offshore Voluntary Disclosure Initiative Attorney Morris N. Robinson, CPA, LLM M. Robinson & Company MassTaxLawyers.com 160 Federal Street Boston, MA 02110 617/ 428-6900 1 M. Robinson
NEW MEXICO TAXATION AND REVENUE DEPARTMENT NOTICE OF HEARING AND PROPOSED RULES The Department proposes to adopt the following regulations: 220.127.116.11 through 16 NMAC Section 66-2-17 NMSA 1978 Motor Vehicle
UNIVERSITY OF ROCHESTER CERTIFICATION OF DOMESTIC PARTNER STATUS 06/26/2012 Employee s Name: (Please Print) Domestic Partner s Name: (Please Print) Soc. Sec. # Soc. Sec. # I certify that we meet the following
I-9 Compliance Guidelines The I-9 process is designed to require employers to verify the identity and work eligibility of individuals who present themselves for employment. At the same time, the form is
IBR/PAYE/ICR SECTION 1: BORROWER IDENTIFICATION Please enter or correct the following information. Check this box if any of your information has changed. SSN - - Name Address City, State, Zip Code Telephone
Chapter 5- External I-9 Attorney Audits 5.0 The External I-9 Audit The private external compliance audit contains the Form I-9 audit, the compliance program audit (Chapter 6) the liability audit (Chapter
Undocumented Workers Employment Rights YOUR LEGAL RIGHTS 1. What legal rights do I have as an undocumented worker? With a few exceptions, undocumented workers enjoy the legal rights and remedies provided
Maryland Home and Community Based Service Programs: Program Information & Instructions This packet contains information and instructions regarding the required employer enrollment paperwork that you must
Topic Tax Tips for Tax Year 2007 (Issued January 2008) Publish Before Tax Tip 1 What s New for 2007? January 31, 2008 Tax Tip 2 Filing Requirements January 31, 2008 Tax Tip 3 Tax Assistance January 31,
1 A. Affordable Care Act Individual Mandate The Insurance Mandates of the Affordable Care Act 1. All citizens of the United States are subject to the individual mandate as are all permanent residents and
J-1 Visa Exchange Programs Frequently Asked Questions Background >>> What is a J-1 visa? The J-1 visa is a cultural exchange visa. It is a tool of public diplomacy administered by the U.S. Department of
Are You Eligible for Health Insurance? A GUIDE FOR IMMIGRANTS AND REFUGEES It s easy to get started. Under the federal Affordable Care Act, more people are getting free or low-cost health insurance than
8 THINGS YOU MUST KNOW BEFORE THE IRS CALLS YOU Contact Us Today to Schedule a Free Consultation. Call 866-784-0023 or visit www.mlhorwitzlaw.com 8 Things You Must Know Before the IRS Calls You What is
Prepared by the Disbursing Office This replaces Administrative Procedure No. A8.868 dated December 1993 A8.868 July 1996 A8.868 Disbursing/Accounts Payable and Payroll p 1 of 53 A8.868 Reporting and Withholding
International Students and Scholars Taxation Workshop University of Texas Health Science Center at Houston Office of International Affairs February 28, 2012 Prepared by Mark Brockman, CPA 6435 Lindyann
Internal Revenue Service Wage and Investment Stakeholder Partnerships, Education and Communication Winter/Spring 2015 Income Tax Workshop for Nonresident Aliens Please Note This workshop is for students
Goldstein & Guilliams PLC Arts & Entertainment Law, Management, and Immigration www.ggartslaw.com Main: (646) 561-9886 Fax: (646) 561-9820 TAX WITHHOLDING REQUIREMENTS FOR FOREIGN GUEST ARTISTS As a general
Immigration Related Responsibilities When Hiring an Employee and Completing Form I-9 OVERVIEW All U.S. employers are required to examine and verify the eligibility of each employee to be lawfully employed
Office of Communications Fact Sheet Revised: February 13, 2008 STATUS OF THE CITIZENS OF THE FREELY ASSOCIATED STATES OF THE FEDERATED STATES OF MICRONESIA AND THE REPUBLIC OF THE MARSHALL ISLANDS Background:
Your consent to our cookies if you continue to use this website.