Tax question regarding undocmented immigrants?

Question

If a US citizen is married to an undocumented immigrant, how could the US citizen file taxes since the spouse has no SSN? I've heard of something called an ITN number that the IRS gives to immigrants just for filing taxes. Would the immigrant have to get an ITN before the US citizen could file their own taxes (since they are married)? Does it matter if they file separate or joint? The couple in question would prefer to file separately if possible. Also, would the US citizen spouse be held liable for any tax problems of the immigrant from before the marriage? Is there tax preparation software that could handle this, or should they see someone who specializes in this area of tax law? Any personal recommendations for accountants and such (SF/East Bay, CA)? Please post names and links, thank you.

Answer 1

This is not something you can handle alone or with a tax prep package if you want to file a joint return.

When you say "undocumented immigrant", do you mean "resident alien" someone who lives in the US, but is not a citizen and is here illegally (no immigration authority). Or do you mean someone with NO documentation even from the home country?

p.s. An ITIN is NOT a Social Securty number!

If it's someone with no documentation, you'll have to leave the person off your tax return, end of story.

If it's the former, and the person has either a birth certificate or passport that is good, it's possible to apply for a Individual Taxpayer ID Number (ITIN). This allows the person to be listed on the tax return as a spouse. This is good because you pay lower taxes by a lot versus Single.

In general Immigration Services (what used to be INS) and the IRS do not communicate well. The IRS does not report ITIN holders to Immigration. But DOCUMENTATION is required for ID purposes under the PATRIOT act, and others.

WealthBuilder
ITIN Acceptance Agent
Enrolled AGent

Answer 2

An ITN is really a social security number. Married people generally do better tax wise when they file jointly. If someone is undocumented and has no tax identity number, their employer should not be taking taxes out and taxes should not be paid by them. Both the employer and the worker could be liable for back taxes. A spouse would be responsible for the taxes as well.

Answer 3

The spouse is probably considered a non-resident alien. In that case, you must file single.

If it's a non-Mexican illegal, and you try to get an ITN, they'll probably get sent back. Unfortunately, the government gives Mexican illegals as a special pass and get to stay.

The citizen and the illegal could be faced with tax evasion if the illegal works but gets paid "under the table." I suggest that the spouse gets documented and legal, then start the paperwork. I believe it'll take a while just to get resident status.

Answer 4

well a more thoughful question but again irs.gov has the answer

http://www.irs.gov/businesses/small/international/article/0,,id=129431,00.html and

http://www.irs.gov/publications/p54/ar01.html