This course will cover the procedures for completing US tax returns for undocumented immigrants and foreign nationals. Special care will be taken to explain the details of the program; including certification and registration standards for tax preparers and tax offices offering ITIN services, client documentation requirements, and the application and filing process. We will briefly cover common problems and issues. Who is your typical client in this scenario? What is their typical filing process and requirements? How can they file and claim a tax refund? What credits are available to them and what credits are not? This course will provide 1 IRS continuing education credit from the General Tax Law category.