A quarterly magazine from the National Association of Enrolled Agents
Winter 2024 vol.42 no.4
Key Considerations When Representing an Undocumented Taxpayer
Representation

Key Considerations When Representing an Undocumented Taxpayer

Millions of American citizens and noncitizens alike have the obligation to pay income taxes every year. For undocumented immigrants, it is no different. In fact, undocumented workers paid $382.9 billion in federal taxes in 2022.i ... Brittany Sabalza, EA

Fall 2024, Representation, representation, immigrants, Form 1099, EITC, ACTC, CTC, §61, ITIN, SSN, §152, §32(c)(3)(A)), §2(b), §6041(a), undocumented, §301.7701, §6109
An Enrolled Agent’s Guide to the Systemic Advocacy Management System
Feature Article

An Enrolled Agent’s Guide to the Systemic Advocacy Management System

Do you know of issues at the Internal Revenue Service (IRS) that affect multiple taxpayers? Want to do something about it? Try the Systemic Advocacy Management System (SAMS). You might be thinking, “The IRS needs to a... Beth Logan, EA

Nov/Dec 2022, Feature Article, COVID-19, FICA, Federal Insurance Contributions Act, POA, power of attorney, ITIN, Form 1099-K, offer in compromise, OIC, Systemic Advocacy Management System, SAMS, Office of Systemic Advocacy, Taxpayer Advocate Service, Systemic Issue Review and Evaluation, SIRE, Form 14411, CP14 letter, Form 8822, Return Integrity & Verification Operations, RIVO, individual taxpayer identification number
Nonresident Aliens Who Own U.S. Real Property: A Primer
Feature Article

Nonresident Aliens Who Own U.S. Real Property: A Primer

The United States (U.S.) tax system allows for residentsi and nonresidentsii to file a federal income tax return and pay any taxes owed by the due date of the return. Though the Internal Revenue Service (IRS) has various tools in its arsenal to go...

Mar/Apr 2022, Feature Article, real estate, Foreign Investment in Real Property Tax Act, FIRPTA, FDAP, nonresident alien, IRC 7502, §1441, Form 8288, Form 8288-A, Form 1040-NR, ITIN, §871(d)