No Tax Rebates For CNMI Guest Workers

March 3, 2008

I just received a response to a question I posed to federal officials last week, "Do CNMI guest workers who paid federal income taxes qualify to receive a rebate under the Economic Stimulus Act of 2008?"

I have been told that the answer to my question is, "No, guest workers will not receive the rebates."

Here is the response forwarded to me from the IRS:

"We believe that in general, based on applying the "mirror Code", CNMI taxpayers who are "resident aliens" and who have SSNs and file income tax returns with CNMI (F1040-CM, 1040A-CM, etc.), would qualify for the economic stimulus rebate.

With regard to these foreign workers in CNMI, if they are considered "resident aliens" under IRC section 7701(b), then their income tax filing obligations with CNMI is substantially the same as that of US citizens working in CNMI. Thus, we assume that the CNMI estimate of the amounts it will pay out in rebates will include these resident aliens who otherwise meet the requirements of the economic stimulus law.

However, it is clear, that foreign temporary workers in CNMI who are "nonresident aliens" (NRAs) would not qualify for the rebate. NRAs in the US generally file form 1040NR with IRS. I'm not sure what CNMIs equivalent form is, or whether the CNMI uses the form 1040NR also."

See links to helpful information on the IRS websites:

Facts On the 2008 Stimulus Payments
Stimulus Payments: Answers to Frequently Asked Questions

Personally, I think the whole tax stimulus plan is not a good idea. It represents yet another loan that the U.S. is taking out to put all of us further into debt. As of today, the United States already owes $9,362,935,774,912.50. Regardless, if there is going to be a rebate, every lower income person who pays federal taxes and is working on U.S. soil should be given the rebate. I especially believe that the parents of U.S. citizen children should receive the rebates that would benefit these children.

Additionally, taking social security from non-resident workers' paychecks knowing that they will never receive the benefits is undemocratic and un-American! (Read about it here.) It's really sad that the poorest people will not benefit from the tax stimulus plan.



Anonymous said...

Good Day! Thank you for the info regarding the "No Tax Rebate for the Aliens". I understand that. How about our US Citizen children, are they going to receive the tax refund or not? I think our children and Chamorro children should have the same benefits because they are all US Citizens although born from parents with different nationalities - Chamorro Nationals & Filipino, Chinese of Bangladeshi Nationals.

Anonymous said...

Good day!I would like to inquire if there are tax Refund for year 2006?
I start working Saipan, C.N.M.I. late november 2005 and I received a Tax refund even though I just work for 1 month of the same year. I work until January 2007 but I didnt receive any Tax Refund for 2006. Can I still receive my Tax Refund?
How could I contact or email address of Saipan, C.N.M.I. Tax Refund Division?
I just ask this matter because my friend inform me recently regarding tax refunds.
I hope to hear news from the Office of the Department of Finance, Division of Revenue and Taxation Saipan, C.N.M.I. Please send me an email at

Thank you very much.