On Jan 23, 1:22 pm, snipped-for-privacy@gmail.com wrote: (snipped)
she is an illegal alien in the USA
> She is an artist, a freelancer and made 30.000 Dollars income this
> year. She stayed the entire year in the USA.
> half of the money is made from American
> customers, the rest of it was made through her customers all over the
> world as China, Greece, Israel, UK, Germany, Slovakia, etc.
I prepare many tax returns every season for non-US citizens who are currently without work authorization forms and do not have social security numbers. The program in which I volunteer uses IRS-provided training and software. Our instructions for these situations is to file a 1040 using the ITIN and apply all US tax laws. Than means declaring worldwide income from whatever source derived and paying the applicable self-employment tax. Whether or not the taxpayer is later eligible for any financial benefits does not affect the taxation of income.