Tax filing by immigration status — all paths

US taxes are owed by anyone with US-source income, regardless of immigration status. The forms and credits available depend on your status.

About this page: This is procedural information organized by immigration status. We list the path each status can take — you self-identify which applies. This is not personalized legal advice or eligibility determination.

Path 1: SSN holder (USC, LPR, work-authorized)

If you have SSN and US income

File Form 1040 with SSN. Use IRS Free File (income under $84,000), commercial software (TurboTax, H&R Block), CPA, or VITA (free). Eligible for: all credits including EITC, full CTC ($2,200/child with SSN, 2025), all deductions.

Documents typically needed:

  • W-2, 1099, prior year return, bank info for direct deposit

Cost: $0 (Free File / VITA) to $500+ (CPA)

Timeline: 21 days e-file with direct deposit

Path 2: ITIN holder (any status)

If you have ITIN and US income

File Form 1040 with ITIN. Eligible for: ODC ($500/dependent), AOTC education credit. NOT eligible for the federal EITC — and beginning with 2025 returns, NOT the CTC either, even for a child with an SSN (the 2025 tax law requires the taxpayer to also have an SSN; on a joint return, at least one spouse). Eleven jurisdictions (CA, CO, DC, IL, ME, MD, MN, NM, OR, VT, WA) run a state EITC open to ITIN filers.

Documents typically needed:

  • W-2 (rare with ITIN — often 1099), prior year return, ITIN card

Cost: $0 (VITA) to $300 (preparer)

Timeline: 21 days e-file

Path 3: No tax ID yet (need ITIN)

If you need to file and don’t have SSN or ITIN

File Form W-7 (ITIN application) WITH your 1040 in same envelope. Bring original passport or certified consular documents. Use a CAA (Certifying Acceptance Agent) — they verify documents and return them same day, faster than mail.

Documents typically needed:

  • Original passport, completed W-7, completed 1040
  • If CAA: passport (returned same day)

Cost: $0 (VITA CAA) to $200 (private CAA)

Timeline: 7-11 weeks total processing

Path 4: DACA recipient with SSN

If you have DACA + SSN

File exactly like SSN holders. Eligible for ALL federal credits including EITC. DACA recipients with SSN have the highest tax benefits available to non-citizens.

Documents typically needed:

  • SSN, W-2, 1099, prior year return

Cost: $0 to $300

Timeline: 21 days e-file

Path 5: Non-resident alien (NRA)

If you are an NRA (non-resident alien with US source income)

File Form 1040-NR. Different rules: no Standard Deduction, limited credits. Subject to 30% withholding on US source income (unless treaty applies). If married to USC/LPR, can elect to be treated as resident.

Documents typically needed:

  • W-2 (if from US employer), 1042-S, country tax forms

Cost: $200-$800 (NRA tax specialist usually)

Timeline: 30+ days processing

Path 6: Self-employed (any status with ITIN/SSN)

If you have self-employment income

File Schedule C + Schedule SE. Self-Employment Tax 15.3%. Quarterly estimated payments via 1040-ES (April, June, Sept, Jan). Many deductions: home office, mileage, equipment. EIN for business.

Documents typically needed:

  • 1099-NEC, business records, expense receipts

Cost: $0 (DIY) to $500 (CPA)

Timeline: Annual filing + quarterly estimated

Last verified: 2026-05-25.

General procedural information based on official sources. Not personalized legal advice. For specific situations consult an attorney or BIA-accredited representative.