If she can obtain or has a TIN number, then it should not be a problem.
Contact attorney Gintare Grigaite, Esq. at 201-471-7989, located in New York and New Jersey. Answers on AVVO do not constitute legal advice and do not form attorney-client relationship. Always consult an attorney for a legal advice.
I suggest the housekeeper get an ITIN - individual taxpayer identification number. Then distribute the gift as you would to any other person using the ITIN instead of a social security number. The ITIN process was created by the IRS so those unable to get social security numbers can still pay taxes.
The answer provided here is general in nature and does not take into account other factors that may need to be reviewed for a more precise answer. You should consult with an immigration attorney before taking any action. The answer here is not intended to create an attorney-client relationship.
J Charles Ferrari
Eng & Nishimura
The statement above is general in nature and does not constitute legal advice, as not all the facts are known. You should retain an attorney to review all the facts specific to your case in order to receive advise specific to your case. The statement above does not create an attorney/client relationship.
Answers on Avvo can only be general ones, as specific answers would require knowledge of all the facts. As such, they may or may not apply to the question.