Fact check: How do undocumented workers obtain tax identification numbers?

1. Summary of the results

Undocumented workers can obtain tax identification numbers through the Individual Taxpayer Identification Number (ITIN) system administered by the Internal Revenue Service. The process involves completing Form W-7 and submitting it along with a completed federal tax return and documentation proving identity and foreign status ^{[1] [2]}.

The ITIN is a 9-digit number issued specifically for federal tax purposes and does not provide legal status, work authorization, or eligibility for Social Security benefits ^[3]. Applications can be submitted by mail or in person through various channels including IRS Taxpayer Assistance Centers, Volunteer Income Tax Assistance (VITA) sites, Certifying Acceptance Agents, or Acceptance Agents ^[4].

The system is actively used, with 5.8 million ITINs active as of December 31, 2022, and almost 487,000 new ITINs issued that calendar year ^[5]. Beyond tax compliance, ITINs enable undocumented workers to pursue career opportunities such as independent contracting or starting businesses ^[6].

2. Missing context/alternative viewpoints

The original question omits several critical contextual factors that significantly impact the ITIN system:

• Recent policy changes affecting immigrant participation: The IRS and U.S. Immigration and Customs Enforcement (ICE) have executed a Memorandum of Understanding to create a framework for sharing taxpayer information between agencies ^[7]. This development may substantially impact undocumented workers' willingness to obtain ITINs due to fears of immigration enforcement.
• Scale and economic impact: The question doesn't address the substantial scope of ITIN usage, with millions of active numbers representing significant tax revenue contributions from undocumented workers ^[5].
• Limitations and restrictions: While the process exists, the ITIN system has specific constraints - it's exclusively for federal tax purposes and doesn't confer any immigration benefits or work authorization ^[3].

Government agencies benefit from maintaining the ITIN system as it enables tax collection from undocumented workers, while immigration enforcement agencies may benefit from the new information-sharing agreements that could facilitate deportation proceedings.

3. Potential misinformation/bias in the original statement

The original question itself is neutral and factual, seeking information about an established legal process. However, the framing could potentially:

• Understate the complexity of the current environment where undocumented workers must weigh tax compliance against potential immigration consequences due to the IRS-ICE information sharing agreement ^[7].
• Omit the broader policy tensions between encouraging tax compliance through ITIN availability while simultaneously creating mechanisms that could expose ITIN holders to immigration enforcement.

The question appears to be seeking straightforward procedural information without apparent bias, though it doesn't acknowledge the evolving risk landscape that affects undocumented workers' decisions to engage with the tax system through ITINs.