National Immigration Law Center
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Our mission is to defend & advance the rights & opportunities of low-income immigrants and their family members.

Taxes

Compose

DESPITE ANY MISCONCEPTIONS to the contrary, immigrants pay taxes just as everyone else does — and this includes immigrants without authorization to be in the U.S. Why? They are required to do so by law. Also, immigrants want to file their taxes because they see it as an opportunity to contribute, to prove their economic contribution to the U.S., and to document their residence here.


The Child Tax Credit (CTC) and the Additional Child Tax Credit (ACTC)

Nearly every year, members of Congress attempt to end the refundable Child Tax Credit (CTC) for workers who pay their taxes using an Individual Tax Identification Number (ITIN) instead of a Social Security number (SSN). Such a cut would affect workers who are ineligible for an SSN and therefore pay taxes to the federal government using the only means legally permitted—the ITIN.

The CTC, as well as the refundable portion (the Additional Child Tax Credit, or ACTC) were enacted to help struggling families financially care for their children. The CTC has proven successful in preventing millions of children from sinking further into poverty.

Read more about the CTC in these resources:


ACTION ALERT (JULY 2012)
Attacks on the Child Tax Credit Are Unrelenting

Read this action alert to learn more about the Child Tax Credit (CTC) and what you can do to counter politically motivated attempts to severely limit eligibility for this vital means of boosting low-income families' subsistence income.

Read more about the CTC in these issue briefs:


Facts about the Individual Taxpayer Identification Number (ITIN) (PDF)

Briefly answers these questions: What is an ITIN? Why does the federal government issue ITINs? What is an ITIN used for? Do ITIN filers pay taxes? Why do undocumented immigrants pay taxes? What are the recent changes to the ITIN?


The IRS Individual Taxpayer Identification Number: An Operational Guide to the ITIN Program (Center for Economic Progress, 2004) (PDF).
This publication, available from the website of the Annie E. Casey Foundation, discusses issues involving individual taxpayer identification numbers (ITINs) and provides a guide to the current ITIN application process.