Tax Guide for Hispanic & Latino ITIN Filers

The ITIN Application Process and Maintaining Your Number

An Individual Taxpayer Identification Number (ITIN) is obtained by filing Form W-7 with the IRS. The form must be submitted along with your federal tax return (or a valid exception — for example, backup withholding on bank interest). You must provide original identification documents or certified copies from the issuing government agency. The most commonly used document is a valid passport, which serves as standalone proof of both identity and foreign status.

If you do not have a passport, you must provide two documents: one proving identity (such as a national identification card, US or foreign driver's license, or US state identification card) and one proving foreign status (such as a birth certificate, foreign voter registration card, or consular identification card). The Mexican Matricula Consular is accepted as a supplemental identification document but is not sufficient on its own.

To avoid mailing original documents to the IRS (which takes 7-11 weeks to process), you can visit a Certified Acceptance Agent (CAA). CAAs are IRS-authorized individuals who can verify your documents in person and submit certified copies on your behalf. VITA (Volunteer Income Tax Assistance) sites in many communities also have CAAs on staff during tax season. Alternatively, you can make an appointment at an IRS Taxpayer Assistance Center, though availability is limited.

ITINs expire if they have not been used on a federal tax return for three consecutive tax years. ITINs with middle digits 70-88 were issued before 2013 and have been systematically expired on a rolling schedule — if yours was in this group and you have not renewed it, it is expired. Filing with an expired ITIN will still be processed, but any credits and exemptions claimed with that ITIN will be disallowed until you renew. Renewal uses the same Form W-7 with "Renew" checked and does not require attaching a tax return. Renew early in the filing season to avoid refund delays.

ITINs are obtained via Form W-7 with identification documents. They expire after three years of non-use on a federal return and must be renewed to avoid credit disallowance. (IRS Rev. Proc. 2015-32 (ITIN procedures); Notice 2016-48 (ITIN expiration schedule); Treas. Reg. 301.6109-1(d)(3))

Credits You Cannot Claim — And the One You Can

The single most costly aspect of filing with an ITIN is the loss of the Child Tax Credit. Under IRC Section 24(h)(7), the CTC requires that the qualifying child have a valid Social Security Number issued before the due date of the return. For 2026, the CTC is $2,200 per qualifying child. An ITIN filer with three children who all have ITINs loses $6,600 in potential credits compared to an otherwise identical family where the children have SSNs. This is not a matter of filing status or income level — the credit simply does not exist for ITIN-holding children.

The fallback is the Other Dependent Credit (ODC), which provides $500 per qualifying dependent. This credit is available to ITIN filers and their ITIN-holding dependents. It is non-refundable, meaning it can reduce your tax to zero but cannot generate a refund on its own. For the same family with three children, the ODC provides $1,500 versus the $6,600 they would receive with the CTC — a difference of $5,100.

The Earned Income Tax Credit (EITC) also requires a valid SSN for the filer, the filer's spouse (if filing jointly), and every qualifying child. ITIN holders are entirely ineligible for the federal EITC, which can be worth up to $7,830 for a family with three or more qualifying children in 2026. Combined with the CTC loss, an ITIN-filing family with three children and $35,000 in earned income may be losing over $13,000 in annual credits compared to an SSN-holding family.

Credits that ARE available to ITIN filers include the Child and Dependent Care Credit, the American Opportunity Tax Credit and Lifetime Learning Credit (for education expenses), the Saver's Credit (for retirement contributions), and all business-related credits. The QBI deduction (20% of qualified business income) is also fully available regardless of whether you file with an SSN or ITIN.

The CTC requires the child to have an SSN (ITIN children get only the $500 ODC). The EITC requires SSNs for the filer, spouse, and all qualifying children. Most other credits are available to ITIN filers. (IRC Section 24(h)(7) (CTC SSN requirement); IRC Section 32(m) (EITC SSN requirement); IRC Section 24(h)(4) (Other Dependent Credit))

State-Level EITC Programs for ITIN Filers

A growing number of states have created their own earned income tax credit programs that extend eligibility to ITIN filers, filling part of the gap left by the federal EITC's SSN requirement. As of 2026, the following states offer state EITC or equivalent credits available to ITIN filers:

California (CalEITC): Available to ITIN filers with earned income up to approximately $30,900. The credit ranges from a few hundred dollars to over $3,500 depending on income and number of qualifying children. California also offers the Young Child Tax Credit (YCTC) of up to $1,117 for families with children under 6. CalEITC has been available to ITIN filers since 2020 and is one of the most generous state programs.

Colorado: Expanded its state EITC to ITIN filers beginning in 2024. The credit is 25% of the federal EITC amount the filer would have received if they had an SSN. Connecticut: Offers a state EITC at 30.5% of the federal amount, extended to ITIN filers. Illinois: State EITC at 20% of the federal amount, available to ITIN filers since 2022. Maryland: Offers both a refundable and non-refundable state EITC component, with ITIN eligibility added in 2023. Maine, Minnesota, New Jersey, New Mexico, Oregon, and Washington also have programs, though the percentages and eligibility criteria vary.

These state credits can be meaningful. A California ITIN filer with two children and $25,000 in earned income may receive $2,800+ from CalEITC plus $1,117 from the YCTC — nearly $4,000 in state credits that partially offsets the federal EITC exclusion. However, most of these programs require filing a state return, and some require a separate application or schedule. If you live in one of these states and file only a federal return, you are leaving money on the table.

The trend is expanding. Multiple additional states have introduced legislation to extend EITC eligibility to ITIN filers, and more programs may be available by the time you file. Check your state's current rules each filing season.

At least 12 states offer state-level EITC or equivalent credits to ITIN filers, partially offsetting the federal EITC exclusion. California's CalEITC is the most established. (Cal. Rev. & Tax Code Section 17052.1 (CalEITC); individual state statutes vary — consult your state's tax authority for current ITIN eligibility)

Section 6103 Protections: The Wall Between the IRS and Immigration

IRC Section 6103 is one of the most important provisions in the tax code for ITIN filers. It prohibits the IRS from disclosing taxpayer return information to other government agencies except in specifically enumerated circumstances — and immigration enforcement is NOT one of those exceptions. In plain terms: the IRS cannot share your tax return, your address, your income information, or even the fact that you filed a return with Immigration and Customs Enforcement (ICE), Customs and Border Protection (CBP), or any other immigration authority.

This protection exists because the tax system's integrity depends on voluntary compliance. If people feared that filing a tax return would trigger immigration consequences, compliance would collapse, and the government would collect less revenue. Congress recognized this trade-off when it enacted Section 6103, and the IRS has consistently maintained the wall between tax administration and immigration enforcement.

The protection extends to IRS employees personally. An IRS employee who improperly discloses taxpayer information can face criminal prosecution under IRC Section 7213 (a felony carrying up to five years in prison) and civil damages under IRC Section 7431 (minimum $1,000 per disclosure plus actual damages, costs, and attorney fees). These are not theoretical — there have been prosecutions.

There are narrow exceptions: the IRS may disclose return information in response to a federal court order, to the Department of Justice for tax prosecution purposes, and in certain other specifically listed situations. None of these exceptions apply to immigration enforcement actions. The practical implication is that filing a tax return — whether with an SSN or ITIN — does not create immigration risk. In fact, a history of consistent tax filing is often viewed positively in immigration proceedings (such as adjustment of status applications or cancellation of removal cases) as evidence of good moral character and ties to the community.

The IRS is legally prohibited from sharing taxpayer information with immigration enforcement agencies. Filing a return with an ITIN does not create immigration risk. (IRC Section 6103 (confidentiality of returns and return information); IRC Section 7213 (criminal penalty for unauthorized disclosure); IRC Section 7431 (civil damages for unauthorized disclosure))