How to Obtain a Taxpayer Identification Number (TIN) for Filing a Tax Return: Process and Immigration Considerations

By on    Immigrant Justice  

How to Obtain a Taxpayer Identification Number (TIN) for Filing a Tax Return: Process and Immigration Considerations

By Brian Figeroux, Esq.  For individuals who are not eligible for a Social Security Number (SSN) but need to file a U.S. tax return, obtaining a Taxpayer Identification Number (TIN), specifically an Individual Taxpayer Identification Number (ITIN), is essential. This process is particularly significant for non-residents, immigrants, and undocumented individuals, but it raises important questions […]

The Tax Issue of Innocent Spouse Relief: Retroactivity and Implications

By on    Black Love  

The Tax Issue of Innocent Spouse Relief: Retroactivity and Implications

By Brian Figeroux, Esq. | Editorial Credit: sirtravelalot/ shutterstock.com  The tax system in the United States recognizes the potential for inequity when one spouse bears undue liability for tax understatements or penalties caused by the other spouse. To address such situations, the Internal Revenue Service (IRS) offers Innocent Spouse Relief, a provision that shields an […]