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Listserv Q&A for
"Paparelli on Cutting-Edge Issues in Business Immigration Practice"

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Question:

Regarding lengthy time it takes to get SSN for H and L visa holders. So what is a company to do? They can put the worker on the payroll, but without a SSN. How can they properly report the FICA and tax withholdings?

Answer by Angelo Paparelli:

This is really a tax issue. I am not a tax law practitioner and do not proclaim to be correct about what I suggest below as a starting point for research. I therefore encourage the questioner to recommend to his client that the employer see tax counsel. I am given to understand, however, that the answer may perhaps be found in 26 CFR 31.6011(b)-2 which provides guidance on the limited circumstances where an employer may proceed without a prospective employee's social security number. There is also guidance in IRS Circular E (page 8), http://www.irs.gov/pub/irs-pdf/p15.pdf, which indicates that when the time comes for completing the individual's W-2 form, the employer may note "applied for" if that is accurate.


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