Illegal immigrants granted executive amnesty can claim back tax credits for work they performed illegally, even if they never filed a tax return during those years, IRS Commissioner John Koskinen has confirmed to Sen. Chuck Grassley (R-IA).
In a written response to questions Grassley, chairman of the Senate Judiciary Committee, asked Koskinen following a February hearing on the IRS budget, the IRS commissioner clarified his earlier assertions that illegal immigrants granted executive amnesty — and Social Security numbers — can access Earned Income Tax Credits (EITC) for years they were working in the country illegally.
Back in February, Koskinen said that in order to claim the tax credits the amnestied illegal immigrant would have had to have filed returns in the past.
In his written statement to Grassley, released Wednesday, Koskinen went another step, saying an illegal immigrant granted amnesty could claim back tax credits regardless if they had filed returns in the past.
“To clarify my earlier comments on EITC, not only can an individual amend a prior year return to claim EITC, but an individual who did not file a prior year return may file a return and claim EITC (subject to refund limitations under section 6511 of the Internal Revenue Code). I would note that filing new returns for prior years would likely be difficult, since filers would have to reconstruct earnings and other records for years when they were not able to work on the books,” Koskinen said in his written response.
According to the IRS, illegal immigrants granted amnesty, and with it Social Security numbers, can claim up to three years prior in back tax credits.
“Section 32 of the Internal Revenue Code requires an SSN on the return, but a taxpayer claiming the EITC is not required to have an SSN before the close of the year for which the EITC is claimed. At your request, the IRS has reviewed the relevant statutes and legislative history, and we believe that the 2000 Chief Counsel Advice (CCA) on this issue is correct,” Koskinen added.
With this benefit Illegal immigrants granted amnesty could receive tens of thousands of dollars in back tax refunds.