Eligibility for Tax Return and Stimulus Payment

[oaudrey19]

Hi. 

Please, I would like to determine my cousin's eligibility for 2019 tax return and stimulus payment.

My cousin did not file her taxes in 2018 and she is yet to file for 2019. She was/is an international student and is in the process of adjusting her status. She graduated from university in 2018. As an international student, you are required by the IRS to file Form 8843 for exempt individuals. She did not do that in 2018. She worked in 2019 under the OPT program and has her W-2. Currently, her valid work authorization has expired, hence her SSN is no more valid. Is she eligible for tax return and stimulus payment if she goes ahead to file her 8843 form for 2018 and 2019 taxes, with the SSN she had?

Thanks in advance for your help!

[DavidS127 · Accepted solution]

Your cousin won't be classified as a U.S. resident alien until she has met the Substantial Presence Test in IRS Publication 519 at this link by being present in the U.S. for 183 days.  While she is an "exempt individual" her days of presence do not count toward the Substantial Presence Test.

To be eligible for a stimulus payment, you must meet these eligibility requirements, according to the IRS Economic Impact Payment Information Center website at this link:

• Are a U.S. citizen or U.S. resident alien;
• Cannot be claimed as a dependent on someone else’s return;
• Have a Social Security number (SSN) that is valid for employment (valid SSN); and
  • Exception: If either spouse is a member of the U.S. Armed Forces at any time during the taxable year, then only one spouse needs to have a valid SSN
• Have adjusted gross income below an amount based on your filing status and the number of your qualifying children.

[oaudrey19]

Hi David,

Thank you so much for your response.

My cousin definitely does meet the U.S. resident classification based on the Substantial Presence Test.

Her SSN only became invalid this year due to the expiration of her OPT work permit. Her new work permit is being processed. 

She received her W-2 for 2019. Is she eligible for tax return and stimulus payment if she files her 2019 taxes with the SSN, which was valid for employment in 2019?