Introduction
This post is based on my Quora answer to the question: “Do you agree with the policy of not issuing checks to US citizens who jointly file taxes with someone who has an ITIN?”
Part I – Objective Analysis
This post focuses on the class of individuals entitled to relief. It does not discuss how the relief is administered.
The statute authorizing the relief is found in Section 6428 or Subtitle F (the Procedure And Administration section of the Internal Revenue Code). The following sections specify WHO is entitled to the relief:
§6428. 2020 Recovery rebates for individuals
(d) Eligible individual
For purposes of this section, the term “eligible individual” means any individual other than-
(1) any nonresident alien individual,
…
(g) Identification number requirement
(1) In general
No credit shall be allowed under subsection (a) to an eligible individual who does not include on the return of tax for the taxable year-
(A) such individual’s valid identification number,
(B) in the case of a joint return, the valid identification number of such individual’s spouse, and
(C) in the case of any qualifying child taken into account under subsection (a)(2), the valid identification number of such qualifying child.
(2) Valid identification number
(A) In general
For purposes of paragraph (1), the term “valid identification number” means a social security number (as such term is defined in section 24(h)(7)).
(B) Adoption taxpayer identification number
For purposes of paragraph (1)(C), in the case of a qualifying child who is adopted or placed for adoption, the term “valid identification number” shall include the adoption taxpayer identification number of such child.
In summary this means that:
Those who are conditionally entitled to relief include, ANY individual except a nonresident alien, provided that they:
– have a Social Security Number (who is eligible for a Social Security Number?); and
– do NOT file jointly with an individual who does not have a Social Security Number
Who is a “nonresident alien” and therefore NOT an “eligible individual”?
