He also clarified his testimony to the Senate last week, where he acknowledged illegal immigrants who had paid taxes using substitute Social Security numbers but who gain real Social Security numbers when they are approved for the amnesty can apply for back-refunds of the Earned Income Tax Credit.
On Wednesday, he said even illegal immigrants who didn’t pay taxes will be able to apply for back-credits once they get Social Security numbers.
The EITC is a refundable tax credit, which means those who don’t have any tax liability can still get money back from the government.
“Under the new program, if you get a Social Security number and you work, you’ll be eligible to apply for the Earned Income Tax Credit,” Mr. Koskinen said.
He said that would apply even “if you did not file” taxes, as long as the illegal immigrant could demonstrate having worked off-the-books during those years.
That expands the universe of people eligible for the tax credit by millions. He said only about 700,000 illegal immigrants currently work and pay taxes using an Individual Taxpayer Identification Number, but as many as 4 million illegal immigrants could get a stay of deportation and work permits under the temporary amnesty, which would mean they would be eligible to claim back-refunds if they worked those years.
Read more:
http://www.washingtontimes.com/news/2015/feb/11/irs-pay-back-refunds-illegal-immigrants-who-didnt-/#ixzz3RXtKHoVD 
