All information or suggestions shared are for educational purposes only, and should not be considered legal, business, immigration or tax advice. Consult tax and immigration law professionals to discuss your specific situation and obligations.
Historically, the IRS has encouraged non-citizens to file tax returns, regardless of citizenship status. The agency has encouraged non-citizen taxpayers to file tax returns, and it has followed strict privacy laws that protect all taxpayer information to prevent abuse of sensitive data. In 2025, under the Trump administration, the IRS and Social Security Administration (SSA) created agreements with ICE for the mass exchange of taxpayer information. In Sept. 2025, Asian Law Caucus filed a lawsuit on the behalf of immigrant and taxpayer advocates to stop information sharing between the federal agencies and in Feb. 2026 won a block on the ICE abuse of protected taxpayer data.
This resource goes over what taxpayers may need to know about filing taxes with an ITIN, the privacy of taxpayer data, and recent legal developments.
FEB. 2026 UPDATE: Currently, the IRS is complying with strict taxpayer privacy laws that have been in place for decades. Under these laws, ICE may still request individual information in specific circumstances. Please read more about recent legal developments below.
Frequently Asked Questions
Background on ITINs
What is an Individual Tax Identification Number (ITIN)?
- ITINs are for taxpayers who do not have, and are not eligible for, a Social Security Number. This includes immigrants both with and without immigration status, as well as people who earn income in the United States but live elsewhere.
- An ITIN does not authorize a person to work in the U.S., provide eligibility for Social Security benefits, or provide a person with immigration status.
- If you have ever been assigned a Social Security Number, you cannot apply for an ITIN. Your Social Security Number remains yours for life. Even if you no longer have work authorization, you should still use your Social Security Number to file taxes.
- In 2022, ITIN filers paid more than $97 billion in federal, state, and local taxes.
What should non-citizens know about filing taxes?
- If you have income from activities in the United States, you may be required to file a tax return and pay federal income and payroll taxes with the Internal Revenue Service (IRS). Similarly, if you have income from activities in California you may be required to file a tax return and pay California taxes with the Franchise Tax Board.
- Taxpayers with and without immigration status may be eligible for tax refunds, as well as certain tax credits, such as the federal Child Tax Credit and Other Dependent Credit and California’s Earned Income Credit and Young Child Credit.
- Proof that you have filed taxes can support “good moral character” as part of a later effort to obtain legal status or naturalize.
- For other benefits of filing taxes for non-citizens, see this guide from the National Immigration Law Center.
Taxpayer Privacy and Legal Developments
What should taxpayers know about the privacy of the information they submit to the IRS?
- Historically, the IRS has safeguarded the information of all taxpayers, regardless of citizenship status. Strict privacy laws have also protected all taxpayer information to prevent abuse of sensitive data and generally, there has been a low risk of filing taxes as a non-citizen. With limited exceptions, the IRS cannot disclose tax information, even to other federal agencies like ICE.
- Despite these protections, under the Trump administration in 2025, the IRS and Social Security Administration (SSA) created agreements with ICE for the mass exchange of taxpayer information. As of August 2025, ICE has accessed about 145,000 individuals’ taxpayer information as part of the Trump Administration’s mass deportation efforts. The information came both from the IRS and the Social Security Administration (SSA). ICE is seeking taxpayer information with a focus on individuals with a final removal order (also known as a deportation order).
- There are three ongoing lawsuits challenging the IRS and SSA’s actions for violating strict federal privacy protections for taxpayer data. The courts have issued a preliminary injunction in two of the cases. A preliminary injunction is a court order that forces a party to take or stop a certain action.
- The first preliminary injunction stops IRS from sharing information with ICE. The IRS must follow existing federal privacy protections that only permit information sharing under very specific circumstances, and in that situation, the agency must notify the court. The Trump administration is appealing the first preliminary injunction. Their appeal is pending, which means that the government is seeking review of the preliminary injunction and whether it should remain in place.
- The second preliminary injunction stops ICE from seeking more tax information from ICE (unless allowed under federal law), and it also blocks ICE from using the taxpayer information already in its possession.
- Currently the IRS is complying with strict taxpayer privacy laws that have been in place for decades. Under these laws, ICE may still request individual information in specific circumstances. If you have questions about your circumstances, please consult with an attorney, as risks may vary across individuals and families.
Scenarios
If I do not have an ITIN, what should I keep in mind?
- You can apply for an ITIN by filing a W-7 form together with a tax return. Instructions to obtain an ITIN are here. Before you apply for an ITIN, consult with an immigration attorney.
- If you decide to apply for an ITIN, use a Certifying Acceptance Agent. CAAs are able to authenticate qualifying identification documents, so you do not have to send the original to the IRS in the mail. Find a CAA near you.
- Consider filing a tax extension. This gives you an additional six months to file your tax return and preserves your ability to get a refund, including any potential credits. An extension does not extend the deadline for paying any amount of taxes due on April 15th.
- If you do not yet have an ITIN, you can write “TIN To Be Requested” on the line for a Taxpayer Identification Number
- NOTE: If you believe you will owe taxes on your tax return, you must make a payment with your extension. Otherwise, you will owe interest and certain penalties.
- If you are concerned about sharing your home address, consider an alternative mailing address, such as a PO Box, for your tax extension or return.
- You do not have to provide your email address or phone number.
- Consider seeking free tax preparation and filing assistance from a Volunteer Income Tax Assistance (VITA) site. Find a VITA site near you.
If I already have an ITIN, what should I keep in mind?
- Confirm that your ITIN has not expired. If you haven’t used your ITIN for three years in a row, you must renew your ITIN, using the W-7 form and filing a tax return.
- If you are concerned about sharing your home address, consider an alternative mailing address, such as a PO Box, for your tax extension or return.
- You do not have to provide your email address or phone number.
- Consider seeking assistance from a Volunteer Income Tax Assistance (VITA) site. Find a VITA site near you.
- Consider filing directly with the IRS and FTB using Direct File. (After completing a federal return via IRS Direct File, a taxpayer is provided a link to import that information to their California tax return on Cal File.)