这份新问题被包含在主要税表的草案版本中,正值该机构长期将税收管理置于首位的方针发生反移民转变之际。
The new question, included on a draft version of the primary tax form, comes as part of an anti-immigrant turn at an agency that long prioritized tax administration.
特朗普政府正准备在明年的纳税申报表中加入一个问题,询问纳税人是否是美国公民或合法获准在美国工作,此举扩大了旨在削减移民退税或将其彻底挤出税收体系的企图。
The Trump administration is preparing to add a question on next year’s tax returns asking people whether they are a citizen or legally authorized to work in the United States, expanding an attempt to cut tax refunds for immigrants or push them out of the tax system entirely.
在本月发布的主要税表1040表的草案中,美国国税局(IRS)加入了一个新栏目,要求纳税人通过勾选“是”或“否”来回答以下问题:“在你提交税表时,你以及你的配偶(如果是联合申报)是否为美国公民、美国国民,或是合法获准在美国工作的外国人?”加入这一问题是特朗普政府所称的防止无证移民获得联邦税收优惠的努力的一部分。
In a draft version of Form 1040, the primary tax form, the Internal Revenue Service this month included a new section that asks filers to check a box “Yes” or “No” to answer the question: “At the time you file your return, are you, and your spouse if filing jointly, a U.S. citizen, U.S. national, or an alien lawfully authorized to work in the U.S.?”The additional question comes as part of what the Trump administration has said is an effort to prevent undocumented immigrants from receiving federal tax benefits.
但许多税收抵免都要求领取者拥有有效的社会安全号码,这意味着此前的税表已经将无证移民排除在外。这一事实导致多位税务和移民专家得出结论,认为该问题的目的仅仅是吓退无证移民,让他们根本不敢报税。
But many tax credits require recipients to have valid Social Security numbers, meaning previous tax forms already screened undocumented immigrants from receiving them. That fact has led several tax and immigration experts to conclude that the question is simply intended to scare undocumented immigrants out of filing their taxes at all.
这种恐惧去年首次出现,当时国税局将大约4万7千人的存档地址共享给了美国移民和海关执法局(ICE)。联邦法律严格保护在税表上提交的信息,多家法院已阻止国税局向移民执法局共享大宗数据。尽管如此,即便国税局在法律上可能无法这样做,公民身份问题的加入仍可能重新引发人们对该机构利用其庞大信息库协助扣留或驱逐出境的担忧。
That fear first emerged last year, when the I.R.S. shared addresses it had on file for roughly 47,000 people with Immigration and Customs Enforcement. Federal law closely guards access to information submitted on tax returns, and several courts have blocked the I.R.S. from sharing bulk data with ICE. Still, even if the I.R.S. may not be able to legally do so, the addition of the citizenship question could reawaken concerns about the agency using its vast stores of information to help detain or deport people.
无证移民每年向联邦政府、地方政府缴纳数十亿美元的税款(包括所得税和工资税)。由于他们没有有效的社会保障号码,这些无证移民可以使用一种名为“个人纳税人识别号”(Individual Taxpayer Identification Number)的九位数字代码来申报纳税。近年来,美国国税局(IRS)从未向纳税人询问过他们的移民身份,反而一直鼓励所有美国居民按时申报纳税。
Undocumented immigrants pay tens of billions in combined federal income, payroll and local taxes every year. Since they do not have valid Social Security numbers, undocumented immigrants are among the people who can use a separate nine-digit code called an individual taxpayer identification number to file their taxes. The I.R.S. has not in recent history asked taxpayers about their immigration status, and has instead sought to encourage every U.S. resident to file their taxes.
“美国国税局在执法过程中并不需要这些信息,”前美国国税局官员、纳税人权利中心(Center for Taxpayer Rights)的执行主任妮娜·奥尔森(Nina Olson)表示。该中心曾因美国国税局此前与移民与海关执法局(ICE)共享数据而起诉过该机构。“设立这种身份验证机制的唯一目的,就是为了吓唬人们、阻止他们申报纳税。”
“The I.R.S. doesn’t need this information to administer the tax law,” said Nina Olson, a former I.R.S. official and the executive director of the Center for Taxpayer Rights, which sued the I.R.S. over its previous data sharing with ICE. “The only reason you have that attestation is to deter people.”