The Internal Revenue Service started the ITIN program in 1996 to give foreign nationals and other individuals who are unable to obtain a Social Security number the ability to comply with the U.S. tax laws.  The ITIN is just a tax processing number.  It does not provide work authorization or confer eligibility for social security benefits.

Many undocumented immigrants pay taxes willingly.  They want to comply with our tax laws, to show their good moral character, and, if a comprehensive immigration reform is implemented, to remove any potential barriers to full citizenship.  However, ITIN itself is not an immigration document.  It does not provide any guarantees to gain citizenship.

Imposing Social Security taxes on a group of people with no guarantee of becoming U.S. citizens or residents is counterintuitive.  This is especially the case when one considers all the immigrants who are exempt from Social Security taxes, including employees of foreign governments or international organizations, scholars, professors, teachers, trainees, researchers, and other aliens temporarily present in the United States.

Take a look, for example, at foreign students who are actually eligible for a Social Security number.  Once they complete their academic programs and earn their degrees, they can apply to an Optional Practical Training (OPT) program, which allows them to work in the U.S. and gain work experience.  But because they are here temporarily to gain work experience, OPT program participants are not subject to Social Security and Medicare contributions.  I myself became an F1 visa holder and participated in the OPT program after I earned my degree in the U.S. in 1998.  When my employer erroneously deducted Social Security and Medicare taxes from my paycheck, I was able to challenge this deduction and had that amount refunded.  Then, once I changed my immigration status from student visa to a work visa, I started paying Social Security taxes.

The Pew Hispanic Center estimates that there are about 12 million undocumented immigrants in the U.S., and the SSA estimates half of this group pay Social Security taxes.   According to New American Economy, a research firm, undocumented immigrants contributed $13 billion into the Social Security funds in 2016 and another $3 billion to Medicare.  The SSA conducted a review in 2013 and concluded that undocumented immigrants have a net positive impact on the Social Security systems financial status.  The review also found that undocumented immigrants had paid over $100 billion in social security taxes over the last decade.

Some would say that we should simply continue to take undocumented workers’ money and use it to prop up the Social Security system that they get no benefit from.  After all, the financial status of the Social Security Administration is delicate.  SSA’s report “Actuarial Status of the Social Security Trust Funds” suggests that Social Security funds will begin to run out by year 2034.  But just because one can keep levying Social Security taxes on undocumented immigrants, just because there is an incentive to do so, it does not mean that it is morally correct.

We should not continue to charge Social Security taxes to a group of people who will not receive the corresponding benefits.  Congress can fix this social inequality by either not charging Social Security taxes to ITIN holders or by making sure those undocumented immigrants who pay Social Security taxes become eligible to recoup their money, either via a Social Security number or another number designed for the purpose.  Until then, Social Security recipients should thank an undocumented worker for their check.

Fortunately for me but unfortunately for them, the IRS provides plenty of complex publications and instructions to help them understand their sad reality: they are victims of discrimination by the U.S. government.  As they file their tax returns, their immigration statuses prevent them from qualifying to several tax benefits.

Many immigrants, both documented and undocumented, file tax returns.  In fact, about 6 million undocumented immigrants file tax returns every year.  Even though they are not US residents or citizens, they are hardworking people and more importantly, want to comply with the laws of this country.  In 2017, undocumented immigrants paid more than $27 billion in taxes, of which $9.9 billion went to state and local governments.

Tax credit ineligibility is often the reason immigrants receive lower tax refunds.  Tax credits, which reduce a taxpayer’s liability dollar for dollar, have proven to be effective policy instruments in fighting poverty, but immigrants remain ineligible for most of these programs.

Take, for example, the earned income credit (EIC) and the child tax credit (CTC).  The EIC is a tax credit for certain people who work and have earned income under certain threshold.  The EIC reduces the amount of tax taxpayers may owe and even provide them with a refund.  But to be eligible for the EIC, both parents and dependents must have a valid Social Security Number.  As a result, many immigrants filing for taxes are disqualified as it is very likely one parent or both do not have a Social Security number.  In fact, according to a paper published by the Journal of Migration and Human Society, about one of every 5 children suffering poverty has an unauthorized immigrant parent and therefore cannot access these tax credit benefits.

The Child Tax Credit (CTC) is a tax benefit provided to taxpayers with qualifying children.  The CTC program was recently enhanced by increasing the tax credit from $2,000 to $3,000 for each qualifying child ($3,600 if under the age of six), but it also excludes immigrant children without a social security number.  Immigrant children without a social security number can get a reduced benefit, “Other Dependent Credit” of $500.  The reduced benefit works against the CTC program’s original goal of  addressing the challenge of many taxpayers to pay taxes as their family sizes increase.  In fact, a study from Columbia University found that, in just the first month the CTC payment was increased, the poverty rate for children dropped from 15.8 percent to 11.9 percent, lifting about 3 million children out of poverty.

For those individuals who are required to file a tax return but are unable to obtain a social security number, the IRS issues an Individual Tax Identification Number (ITIN).  The ITIN is a just a tax processing number and does not provide work authorization nor provide eligibility for social security benefits. The ITIN also serves as a control element as filing a tax return, as an ITIN automatically disqualifies the taxpayer from some tax credits.

On its website, the IRS asserts that only individuals authorized to work in the U.S. should benefit from the EIC.  The previous administration argued that it is not fair to give these credits to people who are working illegally.  But regardless of their immigration status, these immigrants have earned compensation as the result of their hard work.  When we tax their income but provide no retribution in the form of tax credits, we are subsidizing our system with their hard work and honest efforts to comply with our laws.  In fact, the Social Security Administration has acknowledged the positive impact of undocumented taxpayers in the financial status of the U.S. social security system.

Basically, it appears that under the eyes of the U.S. government, we are all equal when taxes are imposed, but that’s not true when one’s eligibility for tax benefits depends on their immigration status.  Congress can fix this by simply removing any restrictions that prevent ITIN holders from receiving tax benefits.   After all, undocumented immigrants file their tax returns and pay their share of taxes.  They deserve to be treated like any other taxpayers.

Since that time, my dad was robbed numerous times. In 2002, he was almost beaten to death during a robbery attempt. He would die a month later as the result of the injuries inflicted during that last incident.  As a result, I learned at an early age that guns can be dangerous, and I also learned that guns can be used for protection.  I can understand why guns are so popular. The New York Times reports that there are more than 300 million guns in the U.S. —about one for every citizen. The Pew Research Center has also found that three in 10 American adults currently own a gun, and among those who don’t own a gun, about half say they could see themselves owning one in the future.

I am one of those who could see owning a gun in the future as protection is my biggest concern. This is consistent with most people, as 67% of current gun owners state protection as their major reason. Other reasons include hunting, sport shooting, gun collection, and job requirement.      

However, we cannot deny the statistics on gun murders with 45,222 people dying from gun-related injuries in 2020.  A research from the New York Times reveals 3.4 gun murders per 100,000 people in the U.S.  That may seem a small number but that’s five times higher than Canada and 30 times worse than Australia. Conventional wisdom would support the general notion that the more guns there are, the more gun deaths there will be.  However, focusing on “gun control” has been counterproductive. First, the Second Amendment protects the right of the people to keep and bear arms. Second, many gun advocates argue guns can be used to stop violence. Third, the powerful gun lobby within our polarized political system exerts an enormous influence in shaping gun regulation.   

As a result, we need to focus on gun safety. Early this month, a New Mexico state senator introduced a gun safety training bill after a cinematographer was accidentally shot during a movie rehearsal.  Gun safety is especially important as 32 states allow people to carry their guns without undergoing any live-fire training. Nevertheless, gun safety must begin with the gun manufacturers. The development of smart guns should be promoted and eventually enforced by lawmakers.  Smart guns allow only the rightful owners to operate the guns based on fingerprint technology. While smart guns are in development, all gun owners should be required by law to keep their guns in a locked container. Failure to do so may result in the gun owner being held accountable for the unauthorized use of the weapon.

Likewise, common sense shows no need for assault weapons to be made available for civilian use.  Thus, a ban on assault weapons, including semiautomatic weapons and weapons with high-capacity magazines, should be instituted at the federal level.  Finally, federal law requires background checks in all gun purchases.  However, sale from private individuals and online retailers are excluded from this requirement.  Universal background checks would require all firearms transactions to be recorded and go through the National Instant Criminal Background Check System (NICS).  Basically, that represents a background check in all gun sales at any point of sale.  By doing so, any existing loopholes can be closed preventing ineligible people to own guns.  The Pew Research Center found the vast majority of Americans support comprehensive background checks and more importantly, a study published by the Journal of General Internal Medicine found states requiring universal background checks had homicide rates 15 percent lower than states without such laws.    

There is no doubt that making America safer is not an easy task. Still, I do believe most Americans will agree we should all carry this task in our hearts.  Let’s take some action and express our need for gun safety and training, banning all assault weapons, holding gun owners accountable, promoting smart guns and implementing universal background checks to our congressmen.