About the Author
Tax Issues for Immigrants introduces the reader to the basics of taxation for immigrants, their spouses, and their dependents, as well as immigration law as it intersects with tax law. Content includes recent changes to immigrants' eligibility for tax credits, identification numbers for taxpayers without Social Security numbers, and other considerations for noncitizens.
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The tax code is increasingly differentiating and making more complex the obligations and rights of immigrant taxpayers, especially after the enactment of the PATH Act and the Tax Cuts and Jobs Act, which makes representing immigrant taxpayers increasingly difficult. Tax Issues for Immigrants expands on a chapter in Effectively Representing Your Client Before the IRS to explore issues that arise for immigrant taxpayers, their spouses, and their dependents, introducing readers to how the tax code treats different types of immigrants. It also examines how the tax code treats resident and nonresident taxpayers and taxpayers with spouses and/or dependents in foreign countries. The book looks at how the tax code treats taxpayers, spouses, and dependents with ITIN numbers, including their eligibility for dependent exemptions, head of household filing status, and anti-poverty tax credits. It also provides general information about the immigration consequences for filing or non-filing of returns, as well as nonpayment of taxes. And it discusses taxpayer language access rights as it relates to communicating with the IRS.
9781639051564
92
5470839EBK
E-Book
7/6/2022 12:00:00 AM
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