Do undocumented immigrants qualify for the Earned Income Tax Credit (EITC) in 2025?
Executive summary
Undocumented immigrants are not eligible for the federal Earned Income Tax Credit (EITC) in 2025 under current federal law: the EITC requires a valid Social Security number and that a filer be a U.S. citizen or a resident alien for the entire tax year, conditions most undocumented workers cannot meet [1] [2] [3]. Several states, however, have created or expanded state-level EITCs that permit filers using Individual Taxpayer Identification Numbers (ITINs) to receive state credits, producing a patchwork of access across the country [4] [5] [6].
1. Federal eligibility: the SSN and “resident alien” tests bar most undocumented filers
Federal EITC rules explicitly require that claimants be U.S. citizens or resident aliens for the entire tax year and that the filer and qualifying children have Social Security numbers valid for employment; taxpayers who file with ITINs because they lack an SSN are excluded from the federal credit (IRS guidance summarized in [1]; [2]; tax-policy analyses in p1_s7).
2. Legal and historical contours: since the 1990s policy has excluded undocumented households
The policy baseline—documented repeatedly by immigrant-rights and policy groups—is that undocumented immigrants and members of their tax households have been ineligible for the federal EITC for decades, a restriction noted in analyses and advocacy summaries going back to the 1990s and reiterated in 2025 overviews [7] [8] [9].
3. State responses: a growing patchwork that includes ITIN filers in some places
Recognizing the federal exclusion, a growing set of states have created their own earned-income credits or amended rules to allow ITIN filers to claim state-level EITCs; California, for example, has extended CalEITC eligibility to ITIN filers and other states and localities (including Colorado, Illinois, Maine, Maryland, Minnesota, New Mexico, Oregon, Vermont, Washington, and the District of Columbia in various forms) have similar or temporary expansions, producing material benefits for undocumented workers in those jurisdictions [5] [6] [10].
4. Policy debate: advocates press for federal inclusion while opponents point to statutory constraints
Advocates such as ITEP and CLASP argue that extending the federal EITC to ITIN filers would lift millions of households and narrow inequities given undocumented workers’ tax contributions, while opponents and the status quo rest on statutory SSN and residency requirements embedded in tax law and broader welfare statutes; policy analyses quantify the potential reach and fiscal implications but also show that change would require federal legislative action [4] [11] [7].
5. Practical realities for mixed‑status families and tax filing choices
Families with mixed immigration status face complex outcomes: if any member required to claim the EITC lacks an SSN, the family generally cannot claim the federal credit even when children are U.S. citizens, though some state credits can still flow to ITIN filers; taxfiling strategies and fear of enforcement or administrative barriers also depress uptake among eligible immigrant households, according to research cited by policy centers [3] [6] [12].
6. Bottom line — direct answer
Do undocumented immigrants qualify for the EITC in 2025? No: under current federal law undocumented immigrants who file with ITINs are ineligible for the federal EITC because the credit requires valid Social Security numbers and resident‑alien status for the full tax year [1] [2] [3]. The notable caveat is that several states have independently opened their own EITC programs or amended eligibility to include ITIN filers, so some undocumented workers can receive state-level earned‑income credits depending on where they live [5] [6] [10]. Reporting limitations: these sources document federal law and state actions through 2025 and note proposed reforms, but any subsequent federal legislative changes after the cited documents are not covered here [7] [8].