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#43
03-25-2020, 11:03 PM
Senior Member
Joined in Oct 2013
120 posts
dgx21
From the text of the bill:

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“(3) ELIGIBLE INDIVIDUAL.—The term ‘eligible individual’ means any individual other than—

“(A) any nonresident alien individual,

“(B) any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, and

“(C) an estate or trust.

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Us DACA recipients are considered Resident Aliens for tax purposes since we pass the "Substantial Presence" test:

https://www.irs.gov/individuals/inte...-presence-test



This is my understanding of the whole thing.
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