About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

1 1 (May 01, 2020)

handle is hein.crs/govdaej0001 and id is 1 raw text is: Noncitizens and Eligibility for the 2020 Recovery Rebates May 1, 2020 Some policymakers have expressed concern that certain individuals, including some imrmigrants (referred to as noncitizcns, foreign nationals, or alins in law and throughout this Insight), are ineligible for direct payments under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act; PL. 116-136). The statute refers to these payments as 2020 recovery rebates. The Internal Revenue Service (IRS) refers to these payments issued in 2020 as Economic Impact Payments. For more detailed information on these payments, see CRS Insight IN11282, COVID-19 and Direct Payments to Individuals: Summary of the 2020 Recovery Rebates/Economic Impact Payments in the CARES Act (PL. 116-136). There are three main categories of indi vduals who are !nciiobic for these payments (not necessarily mutually exclusive): 1. children over 10- years old and adult dependets; 2. certain noncitizens who have individual taxpayer identification numbers (ITiNs) or are nonresident aliens; and 3. higherincome taxpavers (generally with income over $99,000 if single, $198,000 if mated, with higher thresholds for those with qualifying children). Generally, receipt of these payments in 2020 will be based on individuals' eligibility using information from 2019 (or, if unavailable, 2018). This Insight provides an overview of one category of individuals who are ineligible for the 2020 recovery rebates-ccrtain noncitizcis who have ITiNs or are nonresident aliens. How are noncitizens classified for federal tax purposes? The 2020 rccover rebates are structured as refundable tax credits. Hence, to understand how the eligibility rules of these benefits will affect certain noncitizens, this Insight first examines how the federal tax code classifies noncitizs. Under U.S. immigration law, noncitizens are generally admitted into the United States as imrnigrants to live permanently or as nonimmigrants to stay on a temporary basis. Like citizens, noncitizens may be required to file a federal tax return (or other documents with the IRS) or even if not required, may find it Congressional Research Service https://crsreports.congress.gov IN11376 CRS INSIGHT Prepared for r-e-e-s and C o m itt es:.t Cotg r s s .. ... ... .. ... ... .. ... .. ... ... .. ... .. ... ... .. ... ... .. ... .. ... ... .. ... ... .. ... .. ... ... .. ... .. ... ... .. ... ... .. ... .. ... ... .. ... ... .. ... .. ... ... .. ... ..

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline.

Purchase Access

Already a HeinOnline Subscriber?

Log In

profiles profiles most