The Internal Revenue Service (IRS) headquarters building in Washington, D.C.

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Taxes for immigrants in the US — ITIN, filing, credits, and cross-border obligations

Federal and state taxes for immigrants in the United States: how to file with an ITIN instead of an SSN, which credits you can claim, free tax help by state, tax software, IRS notices explained, and cross-border tax obligations by home country.

Taxes for immigrants in the United States

If you earn income in the United States, you generally have a tax obligation — regardless of immigration status. The good news: you can meet it, claim refunds, and access tax help even without a Social Security number. This guide covers filing with an ITIN, which credits you can claim, where to get free help, and how taxes work when you also have ties to your home country.

Taxes at a glance for immigrants

File without an SSNUse an ITIN (request it on IRS Form W-7 with your return)
Who must fileAnyone with US income above the filing threshold
Why fileLegal obligation, refund of over-withheld tax, and a record of compliance
Free helpVITA sites and IRS Taxpayer Assistance Centers
CreditsSome available with an ITIN (e.g. Credit for Other Dependents); the EITC is not
Home-country taxMay apply — treaties and totalization agreements often prevent double taxation

In this guide

Do I need to file?

In general, you must file a federal return if your US income is above the IRS filing threshold for your filing status — whether you are paid on a W-2 or as a 1099 / self-employed contractor. Even if your income is below the threshold, filing can be worthwhile to recover taxes withheld from your paychecks. If you are self-employed, you also owe self-employment tax and may need to make quarterly estimated payments.

Use the ITIN tax calculator to estimate your federal tax, and the USCIS/IRS office locators to find in-person help.

Official IRS resources

Last verified: 2026-06-03.

General procedural information for educational purposes. Not legal or tax advice. Tax laws, thresholds, and credit rules change — verify with the IRS or a licensed tax professional (CPA or Enrolled Agent) before acting.

Frequently asked questions

Do I have to file US taxes if I'm undocumented?
If you have US income above the filing threshold, you generally have a legal obligation to file a federal tax return — regardless of immigration status. If you are not eligible for a Social Security number, you file using an ITIN. Filing can also let you claim a refund of over-withheld taxes and build a record of tax compliance.
Can I file taxes without a Social Security number?
Yes. People who must file but cannot get an SSN use an Individual Taxpayer Identification Number (ITIN), which you request on IRS Form W-7 — usually filed together with your first tax return. See the ITIN guide for the step-by-step.
Is it safe to file taxes if I'm undocumented?
Filing is a tax action, not an immigration action, and tax-return information is protected under Internal Revenue Code §6103. The scope of information-sharing between federal agencies can change over time, so if you have specific concerns, speak with an immigration attorney — but millions of ITIN holders file every year to meet their obligations and claim refunds.
Where can I get free help filing my taxes?
The IRS VITA program offers free tax preparation to people who generally make under a set income limit, and IRS Taxpayer Assistance Centers help in person (including ITIN applications). See our free-tax-help-by-state page and the IRS office locator.
Do I owe taxes in my home country too?
It depends on your home country’s rules and whether a tax treaty or totalization agreement applies. The US taxes residents on worldwide income, but credits and treaties often prevent double taxation. See our cross-border obligations and Social Security totalization pages, and consult a cross-border tax professional for your situation.

ITIN guide

ITIN banking

Cross-border taxes

General information, not legal advice. MigrantUSA is an independent publisher and is not a law firm; using this site does not create an attorney-client relationship, and this content is not a substitute for advice from a licensed attorney about your specific situation. US federal, state, and local government procedures, fees, and forms change. Always verify current details directly with the relevant agency before acting. For immigration, tax, or other legal matters specific to your situation, consult a licensed attorney or BIA-accredited representative.