Frank Agostino will present at the virtual session entitled “Work Authorization, SSN Validity, and Refundable Credits: The Impact of OBBBA for Tax Year 2025.”
This free webinar is coordinated by Tax Practice Pro, and Kostelanetz is a proud sponsor. The webinar will take place March 4, 2026, from 2:00 p.m. to 3:00 p.m. Eastern. Continuing education credit is available.
The webinar will cover a wide array of topics related to work authorization and how key provisions of the One Big Beautiful Bill Act (OBBBA) affect taxpayers' refund timelines. Namely, how SSN and work authorization verification tied to refundable tax credits, such as the Advance Child Tax Credit (ACTC), are causing taxpayers to receive CP08 notices even if their tax returns were correctly prepared. Initially, these tax credits required verification of the child's SSN. In the 2025 tax year post-OBBBA, the taxpayer's work-eligible SSN is now the primary checkpoint for significant refundable tax credits.
Attendees will learn how to create efficient workflows to advocate for their clients who require work authorization to work in the United States and properly handle restrictions imposed by the Department of Homeland Security. Real-world scenarios like ITIN holders, H-1B timing issues, and expired DACA recipients will be included.
You can learn more about the webinar and register here.
About Frank
During his four decades of practicing tax law, Frank has been the driving force behind many successful lawsuits that sought to establish fair tax enforcement principles for taxpayers. Frank has extensive courtroom experience, litigating more than 100 tax matters, several of which established important precedents for taxpayers.
