IRS FAQs

Unless the context shows otherwise, all answers here were provided by Rajiv and were compiled and reported by our editorial team from comments and blog on immigration.com

Naturalization Cases Involving Outstanding Tax

Authored on: Sat, 03/30/2013 - 05:31

Question

USCIS notes that naturalization may be denied in the exercise of discretion if an applicant fails to file required tax returns or owes back taxes. Assuming no other negative factors, under what circumstances will USCIS deny an application for naturalization in an exercise of discretion for lack of good moral character where the applicant has filed all required taxes correctly, has a tax debt, has come to a formal agreement with the IRS or other tax authority to repay the taxes owed, and is paying off the debt?

Answer

USCIS instructs officers to accept proof that regular tax payments are being made.  USCIS says that all N-400 cases involving an outstanding tax debt will be reviewed on a case-by-case basis, looking at the totality of circumstances.

SSN for Non-working Purposes

Authored on: Fri, 02/01/2013 - 11:16

Question

I am on H-1B visa and my wife just received her H-4B. She is not allowed to get SSN as this is only for people who allowed to work. I need to get her TIN (TAX Identification Number) but not sure where to start as I have been told she needs TIN for Driver licensing and open Bank account.

Answer

You contact IRS for tax identification. Also, SSN can be given for non-work purposes if the law requires you to provide a non-work Social Security number to get a federal benefit or state general assistance benefit that you are otherwise qualified for.


See this info TIN: http://www.irs.gov/Individuals/International-Taxpayers/Taxpayer-Identification-Numbers-(TIN)


This for SSN: http://ssa-custhelp.ssa