If you live and work in the United States but don’t have a Social Security Number (SSN), you can still file your taxes. The IRS gives you an option: the Individual Taxpayer Identification Number, or ITIN. Knowing how to file taxes with an ITIN number is one of the most important financial steps any immigrant, visa holder, or nonresident alien can take.
Filing taxes with an ITIN is not just allowed — it’s required if you earned income in the U.S. above certain thresholds. It also opens the door to tax refunds, financial records, and in some cases, eligibility for credits and deductions that reduce what you owe.
This guide walks you through every step of the process for the 2026 tax season, covering the 2025 tax year. We explain who needs to file, what documents you need, free filing options, common deductions, deadlines, and what happens if you skip filing entirely.
Who Needs to File Taxes With an ITIN?
You need to file a U.S. tax return with your ITIN if you meet any of the following conditions during the 2025 tax year:
- You earned income in the U.S. as a nonresident alien (on a visa such as F-1, J-1, H-1B, TN, or O-1)
- You are an undocumented immigrant who received wages, self-employment income, or rental income
- You are a resident alien for tax purposes and your income exceeds the IRS filing threshold
- You received U.S.-source income subject to withholding and want to claim a refund
- You need to file to meet visa requirements or for other legal purposes
The general filing threshold for 2025 (filed in 2026) is $14,600 for single filers and $29,200 for married filing jointly. If your income is below these amounts, you may not be required to file — but doing so can still result in a refund if taxes were withheld from your paycheck.
Important: Even if you are not required to file, filing is often in your best interest. It creates a financial history, may generate a refund, and is required for certain visa renewals and immigration applications.
Documents You Need Before Filing
Before you sit down to file your taxes, gather these documents. Having everything ready saves time and prevents errors.
Income documents
- Form W-2 — sent by your employer by January 31, 2026, showing wages earned and taxes withheld
- Form 1099-NEC — if you did freelance, contract, or gig work (Uber, DoorDash, cleaning, construction, etc.)
- Form 1099-MISC — for rental income, prizes, or other miscellaneous income
- Form 1099-INT or 1099-DIV — if you earned interest from a bank account or dividends from investments
- Schedule K-1 — if you are a partner in a business or received money from a trust or estate
Identification and personal documents
- Your ITIN (format: 9XX-XX-XXXX, starting with 9)
- ITINs for your spouse and dependents (if applicable)
- Your passport or visa documentation
- Last year’s tax return (helps with consistency and prior AGI verification)
Deduction and credit documents
- Receipts for deductible expenses (business expenses, student loan interest, medical costs)
- Proof of rent or mortgage payments if deducting housing-related expenses
- Childcare receipts if claiming dependent care expenses
- Form 1095-A if you had health insurance through the Marketplace
If you don’t have an ITIN yet, you’ll need to apply for one before or at the same time as filing your tax return. Learn more about how to get an ITIN number before the tax deadline.
Step-by-Step: How to File Taxes With ITIN
Here is the exact process to file your federal tax return using your ITIN number.
Step 1: Confirm your ITIN is valid and not expired
ITINs issued before 2013, or any ITIN that has not been used on a tax return in the past three consecutive years, may have expired. Check section below on ITIN expiration before you file. If expired, you must renew it — which takes 7 to 11 weeks by mail. See our complete guide on ITIN renewal for the full step-by-step process.
Step 2: Determine your filing status
Your filing status affects your tax rate and standard deduction. Common options for ITIN holders:
- Single — unmarried or legally separated
- Married Filing Jointly — if both spouses have ITINs or one has an SSN
- Married Filing Separately — if you prefer to keep finances separate
- Head of Household — if you are unmarried and paid more than half the cost of keeping a home for a qualifying person
Step 3: Choose your tax form
Most ITIN holders file one of these federal forms:
- Form 1040 — the standard U.S. individual income tax return used by residents and resident aliens
- Form 1040-NR — for nonresident aliens. If you were in the U.S. on an F-1, J-1, or other nonimmigrant visa for fewer than 183 days (using the substantial presence test), this is your form.
Not sure which applies to you? The IRS substantial presence test determines your tax residency status. See IRS TIN guidance for international taxpayers for details.
Step 4: Calculate your income and deductions
Add up all income sources reported on your W-2s and 1099s. Then subtract your deductions — either the standard deduction or itemized deductions, whichever is larger. For 2025:
- Standard deduction (Single): $14,600
- Standard deduction (Married Filing Jointly): $29,200
- Standard deduction (Head of Household): $21,900
Note: Nonresident aliens (Form 1040-NR filers) generally cannot claim the standard deduction and must itemize. There are exceptions for residents of certain treaty countries.
Step 5: Fill out your tax return
Enter your ITIN wherever the form asks for a Social Security Number. The IRS accepts ITINs in these fields. Complete all income, deduction, and credit sections carefully. Double-check your ITIN — a single wrong digit will delay your return.
Step 6: File electronically or by mail
Electronic filing (e-file) is faster and more accurate. However, some tax software does not support ITIN holders, particularly 1040-NR filers. See the free options section below.
To file by mail, send your completed return to the IRS address listed in the instructions for your form. Certified mail with return receipt is recommended so you have proof of mailing.
Step 7: Track your refund
If you are due a refund, use the IRS “Where’s My Refund?” tool at irs.gov. You’ll need your ITIN, filing status, and exact refund amount. Refunds typically arrive within 21 days for e-filed returns.
Self-Employment Taxes for ITIN Holders
If you work as a freelancer, independent contractor, or run your own business and you have an ITIN, your tax situation is more complex than a W-2 employee. Understanding self-employment taxes is essential to avoid surprises at filing time.
What is self-employment tax?
When you work for an employer, they withhold Social Security and Medicare taxes (FICA) from your paycheck. As a self-employed person, you pay both the employee and employer share yourself. This is the self-employment tax, and it amounts to 15.3% of your net self-employment income — 12.4% for Social Security and 2.9% for Medicare.
On top of self-employment tax, you also pay income tax on your net profit. This means your total effective tax rate can easily reach 25-35% once both are combined.
Schedule C: reporting your business income
Self-employed ITIN holders who file Form 1040 report their income and expenses on Schedule C (Profit or Loss From Business). You list your gross revenue, subtract allowable business expenses, and the resulting net profit flows to your Form 1040 as ordinary income.
Common deductible self-employment expenses include:
- Vehicle mileage or actual vehicle expenses used for business (not commuting)
- Home office deduction — if you use a dedicated space exclusively for business
- Business phone and internet (the business-use percentage)
- Tools, equipment, and supplies
- Professional services (accounting, legal fees)
- Business insurance premiums
- Self-employed health insurance premiums (deductible above-the-line)
Quarterly estimated tax payments
Self-employed workers are expected to pay their taxes quarterly, not just at year-end. The IRS requires estimated payments if you expect to owe at least $1,000 in taxes after withholding and credits.
The 2026 estimated payment deadlines for the 2025 tax year (if you’re paying quarterly in 2025) are:
- April 15, 2025 — Q1 payment
- June 16, 2025 — Q2 payment
- September 15, 2025 — Q3 payment
- January 15, 2026 — Q4 payment
Missing these payments doesn’t mean you go to jail — but you may owe an underpayment penalty when you file. Use Form 1040-ES to calculate and submit quarterly payments. An ITIN is accepted on this form.
Schedule SE: calculating self-employment tax
After completing Schedule C, you calculate your self-employment tax on Schedule SE. The good news: you can deduct half of your self-employment tax as an adjustment to income on your Form 1040, which reduces your taxable income.
State Income Taxes for ITIN Holders
Federal taxes are not the only taxes you may owe. Most U.S. states have their own income tax, and if you lived or worked in a state with an income tax during 2025, you likely need to file a state return as well.
States with no income tax
Nine states have no personal income tax as of 2026: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. If you lived and worked only in one of these states during 2025, you do not need to file a state income tax return.
States that accept ITIN filers
Most states that have an income tax accept ITIN numbers in place of SSNs for state returns. California, New York, Illinois, and Texas (for other filings) all have well-established processes for ITIN filers. Each state has its own forms and deadlines — most follow April 15, but check your state’s department of revenue website to confirm.
State-specific benefits for ITIN holders
Some states offer credits and benefits that are available to ITIN holders even when the federal equivalents are not:
- California: The California Earned Income Tax Credit (CalEITC) is available to ITIN holders since 2020. The Young Child Tax Credit (YCTC) is also available. These can result in refunds even if you owe nothing in state taxes.
- Colorado: Offers a refundable Earned Income Tax Credit to ITIN holders.
- Illinois: The Earned Income Credit is available to ITIN filers in some circumstances.
- New Mexico: Has expanded its working family tax credit to include ITIN holders.
If you live in one of these states, filing a state return could generate a meaningful refund even if your federal return results in zero or a small amount. Always file the state return when these credits are available.
Multi-state situations
If you lived in more than one state during 2025, or if you lived in one state and worked in another, you may need to file returns in both states. Each state has different rules about how to calculate income sourced from their state. A bilingual tax professional (CPA or Enrolled Agent) who works with immigrants is the most reliable resource for multi-state situations.
Filing Taxes for Prior Years With an ITIN
If you missed filing taxes in prior years — whether because you didn’t know you had to, didn’t have an ITIN yet, or simply couldn’t get it done — you can often file late without major consequences.
How far back can you file?
The IRS generally allows you to file back returns for up to the last six years. If you are owed a refund from a prior year, you can only claim it if you file within three years of the original due date. Refunds beyond that three-year window are forfeited permanently.
Example: Your 2021 return was due April 18, 2022. If you file it after April 18, 2025, you lose any refund you were owed for that year. But you can still file to clear the record of any taxes owed.
Penalties for late filing
If you owed taxes and filed late, the IRS will add penalties and interest:
- Failure-to-file penalty: 5% of unpaid taxes per month, up to 25%
- Failure-to-pay penalty: 0.5% per month of the unpaid balance, up to 25%
- Interest: Charged on top of penalties from the original due date
If you had no taxes owed (for example, all your income was below the threshold or taxes were fully withheld), there is no failure-to-file or failure-to-pay penalty — just the loss of your refund after three years.
First-Time Penalty Abatement
If this is the first time you’ve been assessed a penalty for failure to file or failure to pay, the IRS may waive it through the First-Time Penalty Abatement (FTA) program. You must have a clean penalty history for the prior three years and have filed (or filed an extension for) all required returns. Request FTA by calling the IRS or submitting Form 843.
ITIN number for prior year returns
If you are filing a return for a year when you didn’t yet have an ITIN, you can still file that return now using your current ITIN. Write your ITIN in the SSN field on the prior-year form. The IRS will match it to your current account.
IRS Installment Agreements
If you owe taxes from prior years and cannot pay the full amount, the IRS offers installment agreements. You can request a payment plan online, by phone, or by mail. Monthly payment plans can extend up to 72 months. Interest and penalties continue to accrue on the unpaid balance, but a payment plan stops the IRS from pursuing more aggressive collection actions.
Free Ways to File Taxes With ITIN
Filing taxes does not have to cost money. Several programs offer free tax filing for ITIN holders.
VITA (Volunteer Income Tax Assistance)
The IRS VITA program offers free tax preparation for people who generally earn $67,000 or less per year. VITA sites are staffed by IRS-certified volunteers who are trained to handle returns for immigrants, including ITIN holders. Many sites have Spanish-speaking volunteers.
VITA is one of the best options for ITIN holders because the volunteers understand the specific rules that apply to nonresident aliens and immigrants. To find a VITA site near you, use the IRS VITA locator tool.
IRS Free File
The IRS Free File program lets you file your federal return for free using guided tax software. It is available if your adjusted gross income (AGI) is $84,000 or less in 2025.
However, Free File partners vary in their support for ITIN holders and 1040-NR filers. Check each partner’s eligibility requirements before starting. If you are a resident alien filing Form 1040, most partners will work. If you are a nonresident alien filing 1040-NR, options are more limited.
IRS Free Fillable Forms
If your income is above $84,000 or you want direct access, IRS Free Fillable Forms lets you complete and submit your return electronically at no cost. There is no income limit. You do the math yourself — the forms do not guide you like software does. This option supports both Form 1040 and Form 1040-NR.
Tax prep at community organizations
Many nonprofit organizations, immigrant advocacy groups, and community centers offer free or low-cost tax preparation for ITIN holders. In areas with large Latino communities, look for local promotores fiscales (tax community navigators) who can help in Spanish.
Common Deductions for ITIN Holders
ITIN holders who file Form 1040 (resident aliens) can claim many of the same deductions as U.S. citizens. Here are the most common ones:
Student loan interest deduction
If you paid interest on a qualified student loan, you may deduct up to $2,500 per year. Income limits apply: the deduction phases out above $80,000 (single) or $165,000 (married filing jointly) for 2025.
Business and self-employment expenses
If you work as a freelancer, contractor, or run your own business, you can deduct ordinary and necessary business expenses — tools, transportation, home office, phone, software, and more. These reduce your self-employment income and, therefore, your self-employment tax.
Charitable contribution deduction
Donations to IRS-recognized nonprofits are deductible if you itemize. Keep receipts for all donations over $250.
Mortgage interest and property taxes
If you own a home, mortgage interest and property taxes are deductible if you itemize. ITIN holders can own property and claim these deductions.
Medical expenses
You can deduct medical expenses that exceed 7.5% of your adjusted gross income if you itemize.
Educator expenses
Teachers and educators can deduct up to $300 in out-of-pocket classroom expenses (up from $250 in prior years).
What ITIN holders generally cannot claim:
- Earned Income Tax Credit (EITC) — requires an SSN for the taxpayer and any qualifying children
- Child Tax Credit (refundable portion) — requires SSN for qualifying children in most cases
- American Opportunity Tax Credit — requires SSN
Some states have their own credits and deductions that are available to ITIN holders. Check your state’s tax agency website for details.
Filing Deadlines and Extensions in 2026
For the 2025 tax year, the key dates are:
- January 31, 2026 — employers must send W-2 forms to employees
- April 15, 2026 — deadline to file your federal tax return or request an extension
- April 15, 2026 — deadline to pay any taxes owed (extensions do not extend the payment deadline)
- October 15, 2026 — extended filing deadline if you requested a 6-month extension
For nonresident aliens (Form 1040-NR): If you did not receive wages subject to U.S. withholding, your filing deadline is June 15, 2026. If you did receive such wages, the deadline is April 15, 2026.
How to request an extension
To get a 6-month extension, file Form 4868 by April 15, 2026. You can file it electronically through IRS Free File or mail it to the IRS. The extension gives you until October 15, 2026 to submit your return — but you must pay any estimated tax owed by April 15 to avoid penalties and interest.
State tax deadlines
Most states follow the federal April 15 deadline, but some differ. Check your state’s department of revenue website for your state filing deadline.
What Happens If You Don’t File Taxes With ITIN
Not filing when required can have serious consequences:
Failure-to-file penalty
The IRS charges 5% of your unpaid taxes for each month your return is late, up to a maximum of 25%. If you owe $2,000 in taxes and file 3 months late, that’s a $300 penalty — plus interest.
Failure-to-pay penalty
If you owe taxes and don’t pay by the deadline, the penalty is 0.5% per month of the unpaid amount, up to 25%.
Lost refunds
If you are owed a refund and don’t file, you forfeit that money after 3 years. The IRS will not send you a refund if you don’t file a return.
Immigration consequences
Not filing taxes can create problems with visa renewals, green card applications, and naturalization. USCIS may view a failure to file as a negative factor in good moral character assessments.
No financial record
Tax returns are often required to apply for mortgages, auto loans, business licenses, and certain government programs. Without a filing history, these become harder to access.
The good news: if you missed past years, you can often file late returns and pay what you owe without criminal consequences. The IRS has programs to help people catch up. Consult a tax professional if you have multiple years of unfiled returns.
ITIN Expiration: Check Before You File
Not all ITINs are currently valid. The IRS has been systematically expiring ITINs that have not been used recently or that fall in certain ranges.
Your ITIN may be expired if:
- It was not used on a federal tax return for tax years 2022, 2023, and 2024
- Your ITIN has middle digits in the ranges 70-88, 90-99 (these were subject to IRS expiration notices)
- You received a notice from the IRS saying your ITIN needs to be renewed
To renew an expired ITIN, you must submit Form W-7 with a completed tax return and original identity documents (or certified copies). Processing takes 7 to 11 weeks by mail. Our guide on how to fill out Form W-7 covers every field in detail. During peak tax season (January to April), expect closer to 11 weeks.
You can submit your renewal application at an IRS Taxpayer Assistance Center or through a Certifying Acceptance Agent (CAA) — an IRS-authorized professional who can certify your documents without requiring you to mail originals. Find a CAA near you on the IRS website.
If your ITIN was expired when you filed, the IRS may still process your return but will delay any refund until the renewal is complete. To avoid delays, check your ITIN status before filing season begins.
If you still need to apply for an ITIN for the first time, read our guide on how to apply for an ITIN before filing your return.
Filing Methods Compared: Which Is Right for You?
| Method | Cost | Best For | ITIN Support | Language Support |
|---|---|---|---|---|
| VITA (Volunteer) | Free | Income under $67,000; immigrants; first-time filers | Excellent | Spanish available at many sites |
| IRS Free File (software) | Free | Income under $84,000; comfortable with online forms | Good (1040); Limited (1040-NR) | English only |
| IRS Free Fillable Forms | Free | Any income; experienced filers; nonresidents | Full (1040 + 1040-NR) | English only |
| Tax Software (DIY) | $0–$150 | Simple returns; confident self-filers | Varies by software | Some offer Spanish (TurboTax, H&R Block) |
| Tax Professional (CPA / EA) | $150–$500+ | Complex situations; self-employment; multiple states | Excellent | Varies; find bilingual pros in your area |
Our recommendation: If your income is under $67,000, start with VITA. It’s free, IRS-certified, and many sites are staffed by people who understand the immigrant experience. If your situation involves self-employment income or multiple income sources, a bilingual tax professional or Enrolled Agent (EA) is worth the cost.
Building Credit After You File
Filing taxes with your ITIN is one of the foundational steps to financial integration in the U.S. Once you have a tax history, you can use it to apply for financial products designed for ITIN holders. For example, some lenders and credit card issuers accept an ITIN in place of an SSN. See our guide to credit cards that accept ITIN to explore your options after filing.
Frequently Asked Questions
Can I file taxes with an ITIN if I don’t have a job?
Yes. If you received any U.S.-source income — including rental income, freelance payments, investment income, or income from a business — you may need to file. If you had no U.S. income at all during the year, you likely don’t need to file a federal return, but check your visa requirements and consult a tax professional.
Do I get a tax refund if I file with an ITIN?
Yes, you can receive a refund if more taxes were withheld from your paycheck than you actually owe. ITIN holders are eligible for refunds of withheld taxes. However, ITIN holders generally cannot claim the Earned Income Tax Credit or the refundable portion of the Child Tax Credit, so the refundable credits available are more limited than for SSN holders.
Can ITIN holders file taxes jointly with a spouse who has an SSN?
Yes. If one spouse has an SSN and the other has an ITIN, you can file a joint return (Form 1040, Married Filing Jointly). Enter each person’s identifying number in the appropriate field. This is a common situation for mixed-status families.
What is the difference between Form 1040 and Form 1040-NR for ITIN holders?
Form 1040 is for U.S. residents and resident aliens — people who pass the substantial presence test (generally 183 days or more in the U.S. using a weighted formula). Form 1040-NR is for nonresident aliens who have U.S.-source income. Your visa type and the number of days you spent in the U.S. determine which form applies. F-1 students are typically exempt from the substantial presence test for the first 5 years.
Can I file taxes with an ITIN online?
Yes, in most cases. Resident aliens filing Form 1040 can use most tax software and e-file services. Some limit support for ITIN numbers, so confirm before starting. Nonresident aliens filing Form 1040-NR have fewer e-file options — IRS Free Fillable Forms is a reliable free option that supports 1040-NR online.
What happens to my ITIN when I get a Social Security Number?
Once you receive an SSN (for example, after obtaining work authorization or a green card), you must stop using your ITIN. Notify the IRS by writing to the IRS office where you file your return. Any prior tax history built with your ITIN will be linked to your SSN by the IRS. Going forward, file with your SSN.
Is it safe to file taxes as an undocumented immigrant?
The IRS has a long-standing policy of maintaining the confidentiality of tax return information. Under federal law (26 U.S.C. § 6103), tax return data generally cannot be shared with other agencies, including immigration enforcement, except under very narrow legal exceptions. Many tax professionals and legal advocacy organizations advise that filing taxes is generally low-risk and important for establishing a record of good standing. That said, immigration law is complex and changes frequently — consult an immigration attorney if you have concerns specific to your situation.
Can I use VITA if I am undocumented?
Yes. VITA sites serve all eligible taxpayers regardless of immigration status. Volunteers are IRS-certified and trained to prepare returns for ITIN holders, including undocumented immigrants. They are not immigration agents and do not report your immigration status.
The EducaDinero editorial team specializes in personal finance for Latino immigrants in the United States. Our guides are reviewed for accuracy and updated annually to reflect the latest IRS rules and financial regulations.