Description

Tax Issues for Immigrants Sarah S E Lora ISBN 9781639051557

The U.S. tax code increasingly distinguishes among immigrant taxpayers, creating added layers of complexity—particularly following the enactment of the PATH Act and the Tax Cuts and Jobs Act. These changes have made advising and representing immigrant taxpayers more challenging than ever. Tax Issues for Immigrants builds on a chapter from Effectively Representing Your Client Before the IRS and offers an in-depth exploration of the tax issues affecting immigrant taxpayers, their spouses, and their dependents.

This practical guide introduces readers to how the tax code applies to different categories of immigrants, including the distinctions between resident and nonresident taxpayers and the treatment of taxpayers with spouses or dependents living abroad. It also examines how the tax code addresses individuals with ITINs, covering eligibility for dependent exemptions, head-of-household filing status, and access to anti-poverty tax credits.

In addition, the book provides essential guidance on the potential immigration consequences of filing—or failing to file—tax returns, as well as the implications of unpaid tax liabilities. It further addresses taxpayer language access rights and effective communication with the IRS. Clear, focused, and practice-oriented, this resource equips practitioners with the knowledge needed to navigate the increasingly complex intersection of tax and immigration law.

Tax Issues for Immigrants Sarah S E Lora ISBN 9781639051557, 978-1639051557 & 9781639051564

Authors
Sarah S E Lora
Robert G Nassau
Samuel Channing Rock