Work Authorization, SSN Validity, and Refundable Credits: The Impact of the One Big Beautiful Bill Act (OBBBA) for Tax Year 2025
Tax Year 2025 introduces a major compliance shift for refundable credits under the One Big Beautiful Bill Act (OBBBA): work-authorized SSN status becomes a gatekeeper issue for the claiming taxpayer—not just the child.
This program provides a practitioner-ready framework for navigating CTC/ACTC/EITC/ODC eligibility when clients present SSNs with legends, DHS restrictions, mixed-status family facts, or late-issued SSNs.
Using a clear “traffic light” intake protocol, attendees will learn how to identify whether an SSN is unrestricted, DHS-restricted, or not valid for employment—and what that means for credit eligibility and due diligence documentation. The program then applies the rules through targeted scenarios (expired DACA, pending renewals, mixed-status households, ITIN-only parents with SSN children, and timing/residency traps), and closes with best practices to reduce preparer penalty exposure by strengthening reasonable inquiry, documentation, and retention practices. ITIN all in one
Presented By:
Ruben Valdes, EA
Jason Daughtry, EA
Michael Shakarchi, EA
Michael Wallace, EA
John Sheeley, EA
After completing this program, participants will be able to:
1. Apply the TY 2025 SSN/work-authorization gatekeeper rules to CTC/ACTC/EITC/ODC eligibility decisions.
2. Distinguish SSN status using a card-legend “traffic light” protocol and identify required follow-up steps for DHS-restricted cards.
3. Identify “timing” and “still valid” pitfalls (issuance timing, expiration/renewal, residency traps) that change refundable credit outcomes.
4. Implement a repeatable intake workflow and documentation strategy to support reasonable inquiry and reduce preparer penalty risk.
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*Self-Study recording not available for NASBA CPE credit.
IRS Program #: 7Q3WU-T-00878-26-OCTEC Course #: 6248-CE-00227
John Sheeley
,
EA
John began his tax career in 1987 and passed the IRS Special Enrollment Exam in 1995. A National Tax Practice Institute fellow and SUNY Oswego graduate, he specializes in taxation for non-resident aliens, U.S. citizens living abroad, S corps, legal marijuana businesses, and cryptocurrency.
John is passionate about giving back to the profession. Every year on Giving Tuesday, Tax Practice Pro offers a free ethics webinar, and its weekly Tax Update webinars keep tax professionals informed on the latest developments. These programs combine practical guidance, strategies, and insights to help practitioners work smarter, faster, and with confidence.
Whether you’re just starting your career or expanding an established practice, Tax Practice Pro and John Sheeley, EA provide the education, coaching, and community support tax professionals need to succeed.
Jason H. Daughtry
,
EA
Ruben Valdes, EA
,
Frank Agostino
,
Esq.
Frank Agostino is one of the most accomplished tax controversy attorneys in the country, with more than four decades of litigation experience and a string of landmark victories that have reshaped IRS enforcement and Tax Court procedure — including Commissioner v. Zuch before the U.S. Supreme Court (2025) and Chai v. Commissioner in the Second Circuit (2017).
Because of Frank’s stellar reputation in the tax bar, he has been ranked in Chambers in Band 1 for Tax: Fraud Nationwide (USA) and in Band 1 for High Net Worth Private Client: Tax.
A former IRS District Counsel attorney and Special Assistant U.S. Attorney, Frank has also taught tax controversy at Seton Hall and Rutgers Law, and currently serves on the Advisory Board of the Journal of Tax Practice and Procedure.
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