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Fact check: How do illegal immigrants file taxes without a Social Security number?
Executive Summary
Undocumented immigrants who lack Social Security numbers commonly use an Individual Taxpayer Identification Number (ITIN) to file U.S. federal tax returns; the ITIN is a nine-digit IRS tax processing number obtained by submitting Form W-7 with a tax return and identity documents (passport, visa, or certified copies) [1] [2]. Filing with an ITIN allows payment of federal, state, and local taxes, does not confer work authorization or change immigration status, and can be required to claim certain credits if obtained by filing deadlines [3] [4].
1. What advocates and tax guides say about how undocumented filers comply with tax law
Advocacy groups and tax reporting consistently state that undocumented immigrants use the ITIN as the primary route to comply with tax obligations when they cannot obtain an SSN; the ITIN is explicitly issued for tax processing and reporting purposes to individuals who are not eligible for Social Security Numbers [1] [3]. Taxpayer stories and reporting illustrate that filing with an ITIN is a practical mechanism for routine tax compliance, enabling individuals to report income, pay income and payroll taxes when withheld, and establish a tax record without altering immigration status. These accounts emphasize voluntary compliance and the routine use of the ITIN system in immigrant communities [1] [3].
2. The IRS process: Form W-7, documentation, and submission routes explained
The IRS requires applicants to file Form W-7 when seeking an ITIN, and the application must generally accompany a completed federal tax return unless an exception applies; the W-7 requires original or certified identity and foreign-status documents such as a passport, or certified copies provided by issuing agencies [2]. The IRS accepts W-7 applications by mail or in person at designated Taxpayer Assistance Centers, and Certified Acceptance Agents can help verify documents to reduce the need to send originals. This administrative design aims to balance identity verification and secure processing while accommodating applicants who lack SSNs [2].
3. Who must file and how immigration/residency status affects tax treatment
Nonresident aliens and other individuals earning U.S. source income or engaged in a U.S. trade or business have filing obligations regardless of Social Security eligibility; tax treatment depends on whether income is effectively connected to a U.S. trade or business or is fixed, determinable, annual, or periodic U.S. source income [5]. For many undocumented immigrants, the practical outcome is the same as for others: a requirement to file a return if taxable income thresholds are met or if withholding occurred. The ITIN enables these filers to satisfy federal filing requirements and report taxable activity even without an SSN [5] [3].
4. Taxes paid, public estimates, and information sharing controversies
Analyses and fact-checking summaries report that undocumented immigrants collectively pay tens of billions in federal, state, and local taxes annually—estimates cited include figures near $90–97 billion in recent years—underscoring the fiscal role of ITIN filers [6] [3]. At the same time, reporting has noted an interagency agreement allowing the IRS to share taxpayer information with the Department of Homeland Security, a point that shapes public hesitancy and fear in communities considering filing; the data sharing arrangement has been a recurring element in reporting about immigrant interactions with tax and immigration enforcement [6] [1].
5. Deadlines, credits, and conditional requirements for claiming benefits
The IRS requires either a valid SSN or an ITIN by certain extended filing deadlines to claim particular tax credits, and the agency treats an ITIN as issued on or before the return’s due date if the W-7 was submitted by that due date and the ITIN resulted from that application [4]. This timing rule affects eligibility for credits such as the Earned Income Tax Credit and other provisions where an SSN is a statutory requirement. Filers and preparers must therefore coordinate ITIN applications with tax filing schedules to preserve credit claims [4].
6. Access points, professional help, and barriers to participation
The IRS and community tax-preparer networks provide multiple access points—mail, in-person Taxpayer Assistance Centers, and Certified Acceptance Agents—to process W-7 applications and limit the need to send original documents, yet practical barriers remain: language, fear of exposure, document availability, and processing times during peak season. Community tax sites and accredited preparers often assist, which reduces document risk and processing errors, but public reporting shows that fear and uncertainty continue to delay filing in some immigrant communities despite available assistance [2] [1].
7. Conflicting narratives, agendas, and what is left unsaid
Public narratives diverge: some coverage highlights compliance and tax contributions by ITIN filers as evidence of civic participation and fiscal contribution, while other reporting emphasizes privacy and deportation risk due to interagency data sharing, which may deter filing [3] [6]. Both perspectives are factual about different facets of the system: ITINs enable tax compliance without immigration benefits, and information-sharing agreements exist that raise privacy concerns. Missing from many accounts are granular audits of ITIN processing timelines, error rates, and the real-world incidence of information used for immigration enforcement, which would better quantify trade-offs in policy debates [1] [6].