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 SSN | Use an ITIN (request it on IRS Form W-7 with your return) |
| Who must file | Anyone with US income above the filing threshold |
| Why file | Legal obligation, refund of over-withheld tax, and a record of compliance |
| Free help | VITA sites and IRS Taxpayer Assistance Centers |
| Credits | Some available with an ITIN (e.g. Credit for Other Dependents); the EITC is not |
| Home-country tax | May apply — treaties and totalization agreements often prevent double taxation |
In this guide
- ITIN — the taxpayer ID for filing without an SSN — what it is, how to apply, renewing it, and filing your return
- Self-employment & 1099 taxes with an ITIN — Schedule C, self-employment tax, quarterly payments, deductions
- Free tax help (VITA) by state — free preparation for those who qualify
- Tax software comparison — options that support ITIN filing
- State income tax by state — which states tax income and how
- Cross-border tax obligations by country — when your home country also taxes you
- Social Security totalization agreements — avoiding double Social Security tax
- IRS notice codes explained — what that letter from the IRS means
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.
Related procedural information
- ITIN — file federal taxes without an SSN — required for federal and most state filings
- ITIN-friendly business banking — for self-employment income
- Form an LLC to structure business income — pass-through tax treatment under an ITIN
- Driver’s license requirements by state (DMV) — residency for state tax purposes
- Find legal help for tax issues — VITA and low-income taxpayer clinics
Related immigration cases & rulings — where they stand
General information on litigation, not legal advice. Checked: 2026-07-25.