Undocumented immigrants can file taxes using an Individual Taxpayer Identification Number (ITIN) instead of a Social Security number

An ITIN is a nine-digit number the IRS issues to people who cannot get a Social Security number but have a U.S. tax filing or payment obligation. Undocumented immigrants use an ITIN to file federal income tax returns, report wages, and pay taxes just like any other worker. The IRS does not share ITIN information with immigration enforcement agencies — tax filing and immigration status are separate systems.

You can request an ITIN by filing Form W-7 (process for IRS Individual Taxpayer Identification Number) with the IRS. You will need to include proof of identity and proof of foreign status. Acceptable documents include a valid passport, national ID card, or birth certificate. The process typically takes four to six weeks, though it can be longer during tax season.

Once you have an ITIN, you file taxes the same way as anyone else: you report all income, claim deductions you are may have access to to, and pay what you owe. Many undocumented workers file through tax preparation services, community organizations, or tax software that accepts ITINs.

Key Takeaways

  • An ITIN allows you to file federal taxes and report income without a Social Security number.
  • You obtain an ITIN by submitting Form W-7 to the IRS with proof of identity and foreign status.
  • The IRS does not report ITIN filers to immigration authorities — tax filing is separate from immigration enforcement.
  • Many undocumented workers file through community tax clinics, which often charge little or nothing.
  • Filing taxes may make you may be able to access for certain refundable tax credits, including the Earned Income Tax Credit in some states.

How to obtain an ITIN and file your first return

Start by gathering the documents you will need. The IRS requires proof of identity (such as a passport or national ID) and proof of foreign status (a birth certificate, national ID, or passport). You cannot use a driver's license as proof of identity for ITIN purposes.

Complete Form W-7 and mail it to the IRS along with copies of your documents. Include a completed tax return (Form 1040 or 1040-SR) with your W-7 process — you do not need to wait for your ITIN to arrive before filing. The IRS will process both together. Mail everything to the address listed on the Form W-7 instructions for your state.

If you are filing in person, you can visit an IRS office or an authorized acceptance agent. Many community organizations and tax clinics are authorized acceptance agents and can help you submit Form W-7 without mailing it. This can speed up the process and reduce the chance of missing documents.

Where undocumented workers typically file taxes

Community tax clinics and nonprofit organizations offer free or low-cost tax preparation for people with ITINs. These clinics are often run by local nonprofits, immigrant advocacy groups, or community action agencies. You can find one near you by searching online for "free tax preparation ITIN" plus your city name, or by contacting your local library or community center.

Tax software companies including TurboTax, H&R Block, and TaxAct accept ITINs and allow you to file online. Some offer free versions if your income is below a certain threshold. You will enter your ITIN where the software asks for a Social Security number.

Tax preparation services that work with immigrant communities often have staff who speak multiple languages and understand the specific forms and credits available to ITIN filers. They can also help you gather documents and understand what income to report.

What income you must report and what deductions you can claim

You must report all income you earned in the United States, including wages from W-2 jobs, self-employment income, tips, and cash payments. If your employer gave you a W-2 form, report the income shown on it. If you were paid in cash or as an independent contractor, you still must report that income — the IRS expects you to report all earnings.

You can claim the standard deduction (a set amount that reduces your taxable income) just as any other filer can. For 2024, the standard deduction is $14,600 for single filers and $29,200 for married couples filing jointly. You can also claim itemized deductions if you have mortgage interest, property taxes, or charitable donations to report.

Some ITIN filers are may be able to access for the Earned Income Tax Credit (EITC), a refundable credit that reduces taxes owed and can result in a refund. However, rules vary by state — some states offer their own EITC to ITIN filers, while others do not. Your tax preparer can tell you whether you may have access to.

How taxes are paid when you have an ITIN

If your employer withholds taxes from your paycheck, those withholdings are applied to your tax bill when you file. You report the amount withheld on your tax return, and if you withheld more than you owe, you receive a refund. If you withheld less than you owe, you pay the difference when you file.

If you are self-employed or paid in cash with no withholding, you can pay taxes when you file your return. You can pay by check, money order, electronic transfer, or credit card. The IRS accepts payment through its website or by mail with your return.

Some people choose to make estimated quarterly tax payments throughout the year if they expect to owe a large amount. This spreads the payment out and can help you avoid a large bill at tax time. Your tax preparer can advise you on whether quarterly payments make sense for your situation.

Privacy and safety: What happens to your tax information

The IRS operates under strict confidentiality rules. Tax information filed with an ITIN is protected the same way as information filed with a Social Security number. The IRS does not share tax returns or ITIN information with U.S. Citizenship and Immigration Services (USCIS), Immigration and Customs Enforcement (ICE), or other immigration agencies.

This separation exists because tax collection and immigration enforcement are handled by different federal agencies with different missions. The IRS's job is to collect taxes, not to enforce immigration law. Filing taxes does not trigger an immigration investigation or put you at risk of deportation based on your tax filing alone.

That said, if you are contacted by immigration authorities for reasons unrelated to taxes, you have the right to remain silent and to speak with a lawyer. Tax documents can be subpoenaed in a legal proceeding, but filing taxes itself is not a trigger for immigration action.

Common mistakes to avoid when filing with an ITIN

Do not use a fake Social Security number or someone else's number. Using a false SSN is tax fraud and a separate crime from immigration violations. Always use your ITIN or explore for one before filing.

Do not skip reporting income because you were paid in cash or under the table. The IRS expects all income to be reported. Underreporting income can result in penalties and interest, even if you filed a return.

Do not assume you cannot claim credits or deductions. Many ITIN filers are may have access to to the standard deduction and other credits. A tax preparer familiar with ITIN returns can identify what you may have access to for.

Do not mail Form W-7 without including a completed tax return. The IRS processes them together, and submitting only the W-7 can delay your ITIN and your refund.

Frequently Asked Questions

Will filing taxes with an ITIN affect my immigration case?

Filing taxes with an ITIN does not affect your immigration status or case. The IRS does not report ITIN filers to immigration authorities. However, if you are in removal proceedings or have a pending immigration case, consult with an immigration attorney before filing to understand how it might be used in your specific situation.

Can I get a refund if I overpaid taxes with an ITIN?

Yes. If your employer withheld more in taxes than you owe, you will receive a refund when you file your return. The refund is sent to the address you provide on your tax return, typically by check or direct deposit if you provide a bank account number.

What if I do not have a passport or national ID to explore for an ITIN?

A birth certificate is also acceptable proof of foreign status for ITIN purposes. If you do not have any of these documents, you can visit an IRS office or authorized acceptance agent in person and bring whatever identity documents you have — they can help you determine what is acceptable.

Can I file taxes if I work under a fake name or number?

You should report your income under your real name and ITIN. If you have been working under a different name, consult with a tax preparer or immigration attorney about how to handle back taxes and correct the record going forward.

Do I have to file taxes every year once I have an ITIN?

You must file if you have income above the threshold for your filing status (currently $14,600 for single filers in 2024). If your income is below that amount, filing is optional but may be worth doing if you had taxes withheld, because you could receive a refund.