Posted on 05/23/2018 1:04:18 PM PDT by Oldeconomybuyer
Taxpayers may be surprised to know that, prior to the enactment of the Tax Cut and Jobs Act of 2017 (TCJA), under certain conditions illegal aliens or undocumented immigrants could be claimed as a dependent on individual tax returns, which also allowed the taxpayers to claim various tax credits. Section 10 of the TCJA has repealed the old law, making it now impossible to claim this dependency deduction. The law does still allow individuals to claim qualifying aliens for certain tax credits. There are tax preparer due diligence requirements for some of these tax credits, and a new provision in the TCJA extends due diligence to apply to individuals filing as heads of households [Internal Revenue Code (IRC) section 6695(g)].
This article discusses specific considerations when claiming dependency and tax credits for individuals without legal immigration status. The authors review the law prior to the TCJA as important foundational information for claiming tax credits under the new law, as well as for filing amended returns. It will also serve as future reference material when and if the newly enacted laws sunset on December 31, 2025.
(Excerpt) Read more at cpajournal.com ...
Unbelievable. The Repukes and Dims have overexerted themselves to incentivize the ransacking of our Republic.
>>Taxpayers may be surprised to know that, prior to the enactment of the Tax Cut and Jobs Act of 2017 (TCJA), under certain conditions illegal aliens or undocumented immigrants could be claimed as a dependent on individual tax returns,
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I think the American public is entitled to know specifically WHO made this policy AND, WHO MADE THE CURRENT catch & release IMMIGRATION LAWS that put Americans in so much danger.
Who. Who made these laws and policies? These people should be named and shamed. Name the people who sponsored the legislation. This would be a great thing to do, IMO.
Arent there taxes employers pay specifically for hiring American citizens. Tax dodging corporate cheats.
Thank God the republicans revoked it in the tax cut
I worked for the IRS from 1971 thru 1984 in civil compliance enforcement. I’ve worked with the IRS since 1984 as a CPA in private practice. During this entire period of almost 50 years the IRS has displayed a distinct “We don’t care” attitude about illegals and their impact on the tax system and innocent American citizens.
Their latest shrug involves refunds due to taxpayers claiming both the earned income credit and additional child tax credit. This combination of credits has a very high fraud rate and most of the fraud is committed by illegal aliens of Hispanic descent, the IRS knows this, but up until this year has done little or nothing to stop it.
This year they are holding up this type of refund until they “verify” all the dependants claimed on that tax return. I have a client claiming these credits and requesting a refund of almost $8000. She still doesn’t have the refund and her return was filed in early February. I’d bet $100 if she had a Hispanic surname she’d have had the refund in 2 weeks. The IRS thinks it’s OK to punish innocent legitimate taxpayers, but they won’t touch the democrat’s sacred cow illegals.
“Thank God the republicans revoked it in the tax cut”
Amen.
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