ITIN and W2's

[CBB]

Hello, I was wondering if anyone could help me out. Someone I know wants to file a tax return, but says he needs an ITIN (not specifically, but I'm assuming it's what he needs) yet he's got a W-2. I've looked it up, and know that form W-7 would need to be filled out and sent with the tax return for him to get one.

But, he's got a W-2 with what appears to be a SSN. He says he wants to file the previous two years as well with which he's also got W-2's for. My question is, how can he have a W-2? Will he have problems with filling out the W-2 information needed to file and send the return since there's probably a SSN associated with the W-2?

[Pacun]

"My question is, how can he have a W-2?" The answer to this question is simple... You have to ask the client. (most likely he worked and therefore he got a W-2). I think you should rephrase your question. I am used to get this type of questions from my clients so I will answer your question in a bit.

Answer to question 2. "Will he have problems with filling out the W-2 information needed to file and send the return since there's probably a SSN associated with the W-2?". No, the IRS is concerned about people filing their returns and reporting the income, even if that income comes from prostitution or drug dealing (Remember Al Capon). In this case, it comes from a real and legit job..

As you might know, there are about 12 millions peoples without a social security number in the US. I am pretty sure there are more than 12M. Who do you think supports these people? They support themselves by working. Their employer asks for a social security number and/or card and they provide 9 digits and that's why they end up with a W-2 with nine digits that resemble or IS a social security number.

Our job as tax preparers is to file the return along with form W-7 and no one gets in trouble.

Why do these people want to file their taxes if they are ilegals? Some of them because they were withheld too much and they will get a refund and some others because they don't want to violate the tax laws. This situation is similar to when you drive at 61 miles on a 55 miles zone. You are violating one law but you don't want to be drunk and driving at 61... or just the other way around.