COVID-19 Relief Act To Exclude “Nonresident Aliens” and Immigrants Without Social Security Numbers

The Coronavirus Aid, Relief and Economic Security Act (CARES Act), which was signed by President Trump on Friday, March 27, will provide one-time cash payments during the COVID-19 national emergency, but excludes taxpayers who do not have Social Security numbers and those who are deemed “nonresidents” for tax purposes. These measures will prevent tens of thousands of taxpaying immigrants, both documented and undocumented, from receiving economic relief. Immigrants with Social Security numbers who are “residents” for tax purposes may be eligible for a CARES Act payment. However, while the US Citizenship and Immigration Services has indicated that it may forgive the receipt of COVID-19-related cash relief in the context of a “public charge” determination, we encourage individuals to consult with their KM&M attorney before accepting any cash payments.