Sources:
National Immigration Forum, “Fact Sheet: Individual Taxpayer Identification Numbers (ITINs),” (July 2020), https://immigrationforum.org/article/fact-sheet-individual-taxpayer-identification-numbers-itins/.
National Taxpayer Advocate, “2015 Annual Report to Congress, Vol. 1,” Internal Revenue Service – Taxpayer Advocate Service, https://taxpayeradvocate.irs.gov/Media/Default/Documents/2015ARC/ARC15_Volume1.pdf, pp.196, 199.
Migration Policy Institute, “Mixed-Status Families Ineligible for CARES Act Federal Pandemic Stimulus Checks,” (May 2020), https://www.migrationpolicy.org/content/mixed-status-families-ineligible-pandemic-stimulus-checks.