IRS Commissioner John Koskinen told Congress on Wednesday that even illegal immigrants who didn’t pay taxes will be able to claim back-refunds once they get Social Security numbers under President Obama’s temporary deportation amnesty.
Here's a section of the law:
§ 32 - Earned income
(m) Identification numbers
Solely for purposes of subsections (c)(1)(E) and (c)(3)(D), a taxpayer identification number means a social security number issued to an individual by the Social Security Administration (other than a social security number issued pursuant to clause (II) (or that portion of clause (III) that relates to clause (II)) of section 205(c)(2)(B)(i) of the Social Security Act).
What paragraph (m) above means is that no EITC for parent or child(ren) if no SS. I.e., the ITIN illegals (and other nonresident aliens) use cannot be used to claim an EITC.
Now for me the interesting question to me is how in the hell is the IRC Commissioner reinterpreting law to consider a newly issued SS# from 2015 valid to meet the criteria in prior years?
At the time of filing tax returns for years 2014, 2013 and/or 2012 these illegal aliens did NOT meet the requirements of tax law. How is a refund possible?
Seems like every day it's something shockingly stupid from the clowns appointed by Obama.
Edit: Wanted to add this. The ITIN is what illegal aliens and nonresident aliens have in place of a SS#. This is what these illegals would have had in the years prior to receiving a SS#:
ITIN holders are not eligible for all of the tax benefits and public benefits that U.S. citizens and other taxpayers can receive. For example, an ITIN holder is not eligible for Social Security benefits or the Earned Income Tax Credit (EITC). However, if that person becomes eligible for Social Security in the future (through legalizing his or her status, for example), the earnings reported with an ITIN may be counted toward the amount he or she is eligible to receive.
So,
no EITC for such year. (However, the earnings reported under the ITIN can be used to calculate SS benefits should they become eligible in the future.)
http://www.immigrationpolicy.org/just-facts/facts-about-individual-tax-identification-number-itin
Fern