w*****w 发帖数: 20 | 1 AILA InfoNet Doc. No. 06022160
AILA's SSA liaison committee notes that contrary to popular belief, neither
immigration law nor federal tax law requires an individual to possess an SSN
to begin working. IRCA does not require an employee to present an SSN Card but
, rather, lists the Card as a possible “List C” document of work
authorization. Similarly, the Internal Revenue Code does not require an
employee to possess an SSN to begin working. It requires only that an
application for an SSN be made | w*****w 发帖数: 20 | 2 AILA InfoNet Doc. No. 06022160
AILA's SSA liaison committee notes that contrary to popular belief, neither
immigration law nor federal tax law requires an individual to possess an SSN
to begin working. IRCA does not require an employee to present an SSN Card but
, rather, lists the Card as a possible “List C” document of work
authorization. Similarly, the Internal Revenue Code does not require an
employee to possess an SSN to begin working. It requires only that an
application for an SSN be made within seven days of commencing employment for
taxable wages. 26 USC § 6011; 26 CFR § 31.6011(b)-2. Usually, the real
obstacle to commencing employment is the software of a third-party payroll
preparer, which cannot generate a paycheck without the number. Under these
circumstances, if permitted by its system, the preparer can use a “dummy”
SSN solely to generate a paycheck, provided the actual SSN or other required
information is provided on the information returns at the time of filing.
Further instructions are on the SSA website at www.ssa.gov/employer/. For
further information, see Social Insecurity: Aliens, Employers, and Social
Security Requirements, 2 Immigration & Nationality Law Handbook, 367 (2004-05
Ed.).
AILA InfoNet Doc. No. 06022161
AILA's SSA liaison committee issues the following reminder: SSA alleges that
many immigrants are applying for SSNs after arrival in United States even
though they have requested assignment of an SSN on the DS-230 II (known as “
Enumeration at Entry” or “EAE”). SSA says this has resulted in a high rate
of duplicate SSNs and that they will not consider EAE for nonimmigrants until
this error rate is reduced. Therefore, please remind your clients not to apply
for an SSN after requesting EAE on Form DS-230 (Question 33a). |
|