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

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How to file taxes with ITIN — complete guide

How to file your federal tax return with ITIN: forms, available credits, unavailable credits, how to claim spouse and children, and getting refunds.

Before you start

  • Get your ITIN — you file the W-7 with this first return if you don't have one yet

Coming up next: once you finish this, the next step is Open a bank account with your ITIN.

How to file taxes with ITIN — complete guide

ITIN holders file the same federal tax return — Form 1040 — as SSN holders, on the same April 15 deadline. Per Internal Revenue Code §6012, any individual with US-source gross income above the filing threshold ($14,600 for single filers in 2024, $29,200 for married filing jointly) must file regardless of immigration status. ITIN filers can claim the Child Tax Credit (CTC) of $2,000 per qualifying child only if the child has a valid Social Security Number; ITIN-only dependents qualify for the Credit for Other Dependents (ODC) of $500. The federal Earned Income Tax Credit (EITC) requires an SSN and is not available to ITIN filers — but 6 states (California, Colorado, Illinois, Maryland, New Mexico, Oregon, Washington) offer state-level EITCs that accept ITIN. The IRS issues refunds to ITIN filers via direct deposit, paper check, or prepaid debit card.

Why file taxes with ITIN?

If you earn income in the US — even working without authorization — federal law requires you to report it to the IRS. Not reporting is tax evasion, a federal crime.

Benefits

  • Refunds: If taxes were withheld from your wages, you can recover the excess via refund
  • Credits: Some tax credits are available for ITIN holders (Child Tax Credit in some cases, education credits)
  • Tax history: Having a filing history is useful for future immigration applications (some USCIS forms request return copies)
  • Residency documentation: Returns are official evidence of your time in the US

Main forms

Form 1040 — Federal tax return

The base form everyone uses. Available in Spanish from the IRS (Form 1040(SP)).

Common schedules

  • Schedule 1: Additional income and adjustments
  • Schedule 2: Additional taxes (Self-Employment, AMT)
  • Schedule 3: Additional credits
  • Schedule C: Self-employment or independent contractor
  • Schedule SE: Self-Employment tax (15.3% on net earnings)

Tax credits available for ITIN holders

✅ Yes eligible

  • Child Tax Credit (CTC): Up to $2,000 per qualifying child. Important: the CHILD must have SSN or ATIN. Parent ITIN + child SSN = eligible. Parent ITIN + child ITIN = NOT eligible.
  • Credit for Other Dependents (ODC): $500 per qualifying dependent (can have ITIN). For example: adult parent living with you.
  • Education credits: American Opportunity Credit and Lifetime Learning Credit, if the student has ITIN.
  • Premium Tax Credit: If you bought health insurance on the Marketplace (Healthcare.gov). Available only in some states for ITIN holders.
  • Foreign Tax Credit: If you paid taxes in your home country on the same income.

❌ NOT eligible (require SSN)

  • Earned Income Tax Credit (EITC): Requires valid SSN.
  • Recovery Rebate Credit (COVID stimulus): Required SSN.

How to claim spouse and children

Spouse with ITIN

If Married Filing Jointly: use spouse’s SSN if they have one, or ITIN if not.

If Married Filing Separately: each files with their own ITIN or SSN.

Children with ITIN

Children can be claimed as dependents if:

  • They lived with you more than 6 months of the year
  • You financially supported them (more than 50% of expenses)
  • Under 19 years old (24 if full-time students)
  • Have ITIN, SSN, or ATIN

Critical for Child Tax Credit: the child must have SSN, not ITIN, to qualify for the $2,000 CTC. With ITIN, only qualifies for the $500 ODC.

Self-Employment with ITIN

If you’re self-employed (delivery, landscaping, construction, nanny, etc.) and paid in cash or with 1099, you must:

  1. Report income on Schedule C (business profit and loss)
  2. Pay Self-Employment Tax (15.3% on net earnings) on Schedule SE
  3. Make quarterly estimated payments if you expect to owe more than $1,000

How to file

Option 1: Spanish-language tax software

  • TurboTax in Spanish (~$50-$200 by complexity)
  • H&R Block in Spanish (similar)
  • FreeTaxUSA (free for federal, $15 for state) — English interface but supports ITIN

Option 2: Certified tax preparer

Option 3: Free VITA service

  • For low-income people (~$60,000 or less)
  • IRS-certified volunteers prepare your return FREE
  • Find in your area: Find a VITA site

Key deadlines

  • April 15: standard filing deadline
  • October 15: deadline with extension (file Form 4868 before April 15)
  • Payment is always due April 15, even with extension to file
  • Late filing penalty: 5% per month (up to 25%)
  • Late payment penalty: 0.5% per month

Official source: IRS Form 1040 in Spanish

Last verified: 2026-05-25.

General procedural information for educational purposes. Not legal, tax, or immigration advice. Laws and fees change — verify with the issuing agency before taking action. For case-specific guidance, consult a licensed immigration attorney or other appropriate professional.

Your next step
Open a bank account with your ITIN

A bank account gets your refund by direct deposit — weeks faster than a mailed check — and starts your US financial record.

Also related: Tax credits you can claim with an ITIN

Frequently asked questions

Can I file taxes with an ITIN?
Yes. An ITIN exists specifically so people without an SSN can file a federal tax return and report income. You file Form 1040 the same way, using your ITIN where an SSN would go.
Which tax credits can I claim with an ITIN?
ITIN filers can claim the Child Tax Credit only if the qualifying child has a valid SSN; for dependents with an ITIN you may claim the $500 Credit for Other Dependents. The Earned Income Tax Credit requires an SSN and cannot be claimed with an ITIN.
Do I owe taxes if I work without authorization?
Tax law requires reporting income regardless of work authorization, and filing builds a record of tax compliance. The IRS does not share return information with immigration enforcement for this purpose; consult a professional about your situation.
How do I file the first year while my ITIN is still pending?
You file the W-7 and your tax return together in the same envelope — you do not wait for the ITIN first. The IRS assigns the ITIN and then processes the return, so everything is submitted at once.

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.