How do I report misc. income of $18,000 an immigrant earned from cleaning houses she she is married to a US citizen but has no ss number

[itonewbie · Accepted solution]

Ahhh, just why does your client not have an SSN?  Since she's married to a US citizen, is she on adjustment of status?  If so, she must have employment authorization from USCIS.  And if she has employment authorization, she should be eligible for an SSN.  In the event she doesn't have employment authorization, she may well have breached immigration regulations and should consult her immigration attorney.

In any case, ITIN is not valid for employment tax purposes (as ITIN holders are not eligible to work in the first place).  Whoever hired her should also have but evidently failed to validate her status as required by law.

If she does have employment authorization but just didn't get around to apply for an SSN, she should do so now and apply for an extension to file the tax return.

[itonewbie]

Agree with £isa though that this is Sch C income.

[TaxGuyBill]

"as ITIN holders are not eligible to work in the first place"

Interesting, I did not know that.

[garman22]

Government/IRS will never do a full court press on ITIN's and employment statuses. Government makes untold billions off of undocumented immigrants.

Jensen is correct tho re: immigration regulations especially since she married a US citizen and if she is trying for citizen status.

[itonewbie]

Agree the income will need to be reported regardless.  Just that she needs to deal with the breach (if there is one) concurrently.

[garman22]

100% on that one.

[Just-Lisa-Now-]

Sounds like self employment income to me, so you'd file a Schedue C with the income and expense....if she doesn't have an ITIN they would want to file Form W7 and apply for one along with the tax return.