{
  "id": "R44290",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "R44290",
  "active": true,
  "source": "EveryCRSReport.com",
  "versions": [
    {
      "source": "EveryCRSReport.com",
      "id": 447646,
      "date": "2015-12-01",
      "retrieved": "2016-04-06T17:50:12.114042",
      "title": "Legal Authority for Aliens to Claim Refundable Tax Credits: In Brief",
      "summary": "The question is frequently asked whether aliens who enter or remain in the United States in violation of federal immigration law (called unlawfully present aliens for purposes of this report) are permitted to claim refundable tax credits. There is no general provision in the Internal Revenue Code (IRC) prohibiting unlawfully present aliens from claiming refundable tax credits. Rather, the restrictions that exist are established on a credit-by-credit basis. For example, one credit\u2014the earned income tax credit (EITC)\u2014requires that taxpayers provide work-authorized Social Security numbers (SSNs) for themselves, a spouse if filing a joint return, and any qualifying children. Because of this requirement, aliens who are not authorized to work in the United States are ineligible for the credit. This treatment can be contrasted with another credit, the additional child tax credit, which does not have an SSN requirement and can be claimed by taxpayers regardless of their immigration or work authorization status. \nA related issue is whether any refundable tax credits are \u201cFederal public benefits\u201d under the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA). Section 401 of that act disallows such benefits to unlawfully present aliens. If any refundable tax credits were federal public benefits, it could be argued the credits should be disallowed to these aliens, even if the IRC does not contain such a restriction. It appears the IRS does not interpret PRWORA to apply to refundable tax credits. No court has examined this issue, and Congress has not taken any action to address it legislatively. Thus, at this time, the only clear restrictions on the ability of unlawfully present aliens to claim refundable tax credits are those found in the IRC.",
      "type": "CRS Report",
      "typeId": "REPORTS",
      "active": true,
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          "url": "http://www.crs.gov/Reports/R44290",
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          "filename": "files/20151201_R44290_c05910b4dca720e550fef0c8a75976d5ec2bb13b.html",
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          "url": "http://www.crs.gov/Reports/pdf/R44290",
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      ],
      "topics": [
        {
          "source": "IBCList",
          "id": 350,
          "name": "Individual and Family Tax Policy"
        }
      ]
    }
  ],
  "topics": []
}