Can undocumented immigrants get an ITIN instead of a Social Security number in 2025?

Checked on November 29, 2025
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Executive summary

Yes. Undocumented immigrants who are ineligible for Social Security numbers can apply for an IRS Individual Taxpayer Identification Number (ITIN) to file and pay federal taxes; ITINs do not provide work authorization or change immigration status [1] [2]. Recent government action—an April 7, 2025 memorandum of understanding between the IRS/Treasury and DHS/ICE—creates new pathways for limited IRS data-sharing with immigration enforcement, prompting fear and legal challenges among advocates despite the IRS saying no returns had been requested under the MOU as of April 7, 2025 [3] [4].

1. What an ITIN is and who can get one

The ITIN is a nine‑digit tax processing number issued by the IRS to people who cannot obtain a Social Security number so they can comply with U.S. tax laws; it has been issued since 1996 to undocumented immigrants, nonresident family members, and others without SSNs [2]. The IRS allows individuals ineligible for an SSN to apply for an ITIN to file federal tax returns [1] [5].

2. What an ITIN allows — taxes, some credits, but not employment

ITINs permit people to file federal tax returns and pay taxes, and in some cases to claim certain tax provisions that accept ITINs (for example, some child‑related credits require either an SSN or ITIN by the return due date) [6]. However, ITINs are strictly for federal tax purposes: they do not authorize employment, do not grant immigration status, and do not confer Social Security benefits [7] [8].

3. Practical uses beyond filing taxes — limited and state‑dependent

Advocates and practitioners note practical benefits: ITIN returns can document continuous presence, help with local/state programs, and in some states have been accepted for driver’s licenses or state tax credits; California’s CalEITC and Young Child Tax Credit are explicitly available to ITIN filers [2] [9]. But states differ and federal law keeps ITINs separate from SSNs [2] [9].

4. The privacy question and the 2025 IRS–DHS/ICE MOU

For decades, the IRS has treated taxpayer data as confidential under section 6103; that practice has been central to assuring undocumented filers they could pay taxes without triggering immigration enforcement [10]. On April 7, 2025, the Treasury/IRS and DHS/ICE executed an MOU to establish a process for ICE requests of taxpayer information — a change from past practice that has alarmed immigrant advocates and prompted litigation and public criticism [3] [4]. The IRS chief privacy officer stated that, as of April 7, 2025, DHS/ICE had not requested any returns under that MOU [3].

5. How advocates and tax professionals reacted

Tax professionals and immigrant advocates warn the MOU creates a chilling effect, with some advising undocumented people to delay applying for ITINs or filing returns until the privacy risk is clearer [10]. Legal clinics and advocacy groups are litigating to block or limit Treasury’s disclosure of IRS data for immigration enforcement [3] [4].

6. What filing with an ITIN could mean for benefits and taxes

Using an ITIN lets undocumented filers contribute to and be counted in tax revenue — researchers estimate large tax contributions from ITIN filers — but ITIN holders are excluded from many federal benefits; for example, to claim the federal Earned Income Tax Credit, filers and qualifying family members must have valid SSNs, which disqualifies many ITIN households from that federal credit [1] [11]. Some refundable and state credits are available to ITIN filers but eligibility varies [6] [9].

7. Practical steps and limits in 2025

To get an ITIN, applicants generally file Form W‑7 with a completed federal tax return and supporting identity/foreign‑status documents; legal aid groups and IRS guidance remain primary practical resources [5] [8]. Available sources do not mention any 2025 law that bars undocumented immigrants from obtaining ITINs generally; they instead show continued IRS issuance alongside new, contested information‑sharing rules [2] [3].

8. Bottom line for someone weighing an ITIN in 2025

An ITIN remains the legal route to file taxes for people ineligible for an SSN and does not authorize work or immigration benefits [2] [8]. However, the April 2025 MOU between IRS/Treasury and DHS/ICE has introduced new privacy risks and legal uncertainty that advocates say could expose tax filings to immigration scrutiny — a trade‑off individuals must weigh with legal counsel or trusted community tax preparers [3] [10].

Want to dive deeper?
What is the current IRS policy for issuing ITINs to undocumented immigrants in 2025?
Can an ITIN be used to legally work or is it only for tax filing purposes in 2025?
How does an ITIN differ from a Social Security number for accessing benefits and services?
What documents are required in 2025 to apply for an ITIN as someone without immigration status?
Have any 2024–2025 federal or state laws changed ITIN eligibility or verification requirements?