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1 1 (January 19, 2021)

handle is hein.crs/govebla0001 and id is 1 raw text is: Congressional * Research Service Noncitizen Eligibility for the Second Round of Direct Payments to Individuals January 19, 2021 Introduction The Consolidated Appropriations Act, 2021 (P.L. 116-260) was signed into law on December 27, 2020. It includes a second round of pandemic-related direct payments to individuals-referred to in the law as 2020 recovery rebates and as Economic Impact Payments by the Internal Revenue Service (IRS). This second set of direct payments is similar to the first under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act; P.L. 116-136), as it was originally enacted, with two notable exceptions: the payment amount and the taxpayer identification requirement for certain mixed immigration status families, which are the focus of this Insight. For more information on these payments, see CRS Insight IN11575. Payment Amount This second round of direct payments provides $600 per eligible individual and $600 per eligible child, subject to a phase out for higher income households. Most eligible married taxpayers filing a joint tax return can receive up to $1,200 per couple. However, this amount is reduced to $600 per married couple for certain mixed immigration status joint filers (see below). Taxpayer Identification Numbers (SSNs and ITINs) Like U.S. citizens, noncitizens must have a taxpayer identification (ID) number to file their federal tax returns or other documentation with the IRS, pay taxes, and otherwise comply with federal tax law. For many noncitizens, their taxpayer ID is a Social Security number (SSN). SSNs are issued by the Social Security Administration (SSA) to U.S. citizens and certain groups of noncitizens -specifically, lawful permanent residents (green card holders), asylees, refugees, and aliens who are authorized to work temporarily in the United States and thus receive work-authorized SSNs. The SSAalso issues non-work SSNs to a small share of aliens without work authorization who need an SSN to receive certain public benefits. Congressional Research Service https://crsreports.congress.gov IN11579 CRS INSIGHT Prepared for Membersand Committeesof Congress

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