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.
Proposed: the Census Bureau wants to use tax records to decide where you are counted
This is a proposal, not a rule. Nothing about it is in effect, and nothing about it changes how or whether you file.
On September 9, 2026 the Census Bureau filed a proposed rule, Decennial Census of the Population of Americans; Proposed Residence Criteria and Proposed Regulations for Demographic Questions (FR document 2026-18481, docket USBC-2026-0628), published in the Federal Register on September 10, 2026 (91 FR, proposed rule). Two parts of it touch this guide directly:
- Tax records would become the evidence of where you live. Proposed 15 CFR 60.2(a) defines a person’s “usual residence” as the residence at which they “have lawfully spent the greatest number of days” during the enumeration period, and says it “should be consistent with, and evidenced by, their tax records (e.g., tax returns, W-2 forms).”
- Who gets counted for apportionment would narrow. Proposed 15 CFR 60.4 governs “Foreign citizens in the United States.” Under 60.4(a), foreign citizens who are also US citizens or lawful permanent residents would be counted at their usual residence; under 60.4(b), “all other citizens of foreign countries” are “not counted for apportionment.” The preamble says the Bureau proposes to exclude “illegal aliens and aliens whose legal status is less durable and indefinite in length than lawful permanent resident status,” and invites comment on whether other statuses are materially similar to LPR status.
Your census answers remain confidential. The proposal does not change 13 U.S.C. 9, and it relies on that provision: the rule’s own preamble describes the Census Act as obligating the Bureau to protect the data it collects “from wrongful disclosure,” and notes that returns and return information obtained from the IRS “may be obtained and used only as authorized under 26 U.S.C.”. Apportionment counting is a separate question from immigration enforcement, and this proposal does not claim otherwise.
Comments are due October 13, 2026 — the date printed in the published notice (the filed version had carried a placeholder). Submit them on docket USBC-2026-0628 at regulations.gov or as the notice directs. Anyone may comment.
Official IRS resources
Last verified: 2026-09-10.
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: 2026-10-23.
Data on this topic
Datasets we maintain and keep current, with official sources cited. Free to download and embed.
- State income tax for ITIN filers dataset — all 52 jurisdictions
- Every USCIS filing fee since 2004: 40 forms across six Federal Register rules
- Nevada has one in-person IRS office for every 304,533 foreign-born residents — the states with the most immigrants have the fewest offices
- Full-time work at the minimum wage clears the poverty line for a family of four in 7 of 52 jurisdictions