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Can You File Taxes Without a Work Permit? ITIN Rules and the IRS-ICE Ruling

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November 3, 2026

GWP IMMIGRATION LAW

Filing Without Papers: What the Law Requires and What the Courts Now Protect

How an ITIN works, what the IRS may and may not share with ICE, and how to decide whether to file this season.

You can file taxes without a work permit, and in most cases the law expects you to. What changed is the data question: a federal appeals court has kept a block on the IRS’s bulk sharing of taxpayer addresses with ICE.

Updated November 3, 2026 · GWP Law · Las Vegas, NV

THE CONTEXT

Can You File Taxes Without a Work Permit?

Yes. U.S. income must be reported regardless of immigration status, and people without an SSN file using an ITIN.

To file taxes without a work permit, a person who is not eligible for a Social Security number applies for an Individual Taxpayer Identification Number, a nine-digit number used only for federal tax purposes. IRS, Individual Taxpayer Identification Number

The IRS is explicit about the limits: an ITIN does not authorize work, does not change or provide immigration status, and does not qualify the holder for Social Security benefits or the Earned Income Tax Credit.

Filing does not legalize past work. It does create a dated, official record of income and residence that can matter later in an immigration case.

How to Get an ITIN With Form W-7

Step 1 · Prepare the returnComplete your federal income tax return for the year. The IRS asks that the return be attached to the ITIN application, not filed separately.
Step 2 · Complete Form W-7Fill out Form W-7, Application for IRS Individual Taxpayer Identification Number, and select the reason that applies to you.
Step 3 · Prove identity and foreign statusInclude the original or certified copies of the identity documents required by the W-7 instructions.
Step 4 · SubmitSend the package by mail or apply in person, on or before the return’s due date.
Step 5 · Keep it activeAn ITIN expires on December 31 after the third consecutive tax year it is not used on a federal return; renew it with Form W-7 before your next filing.

Source: IRS, Individual Taxpayer Identification Number, and IRS, How to Renew an ITIN.

Does the IRS Share Your Data With ICE?

Not freely. Federal law keeps tax data confidential, and a court order currently blocks the IRS’s bulk address-sharing procedure with ICE.

The general rule is confidentiality. Returns and return information, including a taxpayer’s name, mailing address, and identifying number, may be disclosed only as the Internal Revenue Code allows. 26 U.S.C. § 6103

Disclosure route
What it covers
What the law demands
§ 6103(i)(1)
Returns and taxpayer return information for a federal nontax criminal case
An ex parte order from a federal judge, based on reasonable cause that a specific crime was committed
§ 6103(i)(2)
Other return information, including taxpayer identity such as an address
A written request from the agency head with the taxpayer’s name and address, the tax periods, the legal authority, and the specific reason the data is relevant
Who may receive it
Either route
Only officers “personally and directly engaged” in that criminal matter, and solely for that use

Source: 26 U.S.C. § 6103(i)(1)–(2).

What the Courts Have Decided So Far

April 2025 · Agreement signedThe IRS and ICE sign a memorandum of understanding to process ICE requests for addresses of people under investigation for criminal immigration violations.
2025 · Disclosures madeAnswering an ICE request covering about 1.28 million people, the IRS discloses 47,289 addresses through an automated matching procedure, according to an IRS declaration filed in court.
November 21, 2025 · District court orderThe U.S. District Court for D.C. stays the procedure and bars disclosures except in strict compliance with § 6103(i)(2). Center for Taxpayer Rights v. IRS, No. 1:25-cv-00457 (D.D.C.)
February 5, 2026 · Massachusetts orderA federal court in Massachusetts bars ICE and DHS from using return information obtained under the agreement; the government’s appeal was argued in the First Circuit on October 7, 2026.
September 8, 2026 · Appeals court rulingThe D.C. Circuit unanimously affirms the block, finding the procedure likely violates § 6103 because it did not verify valid addresses or limit recipients. Center for Taxpayer Rights v. IRS, No. 26-5006 (D.C. Cir. 2026)

Two limits matter. The agreement itself was not invalidated, and in a separate case decided in February 2026, the D.C. Circuit declined to halt it.

The protection, then, is procedural and may change as appeals continue. It does not mean no data can ever be requested through the routes the statute allows.

Should You File This Year?

For most people, yes, but the answer depends on how the income was earned and reported.

Not filing out of fear
Filing after a legal review
Unreported income and penalties accumulate year after year
Each year is reported, and any balance can be placed in a payment plan
No official record of years lived and worked in the U.S.
IRS transcripts later help document presence and conduct
Future officers see gaps they can treat as an unlawful act or a lack of good moral character
A future application shows a consistent compliance history
Filing on autopilot when wages were paid under someone else’s SSN
An attorney reviews the work documents before any return is filed

Source: USCIS Policy Manual, Vol. 12, Part F, Chapter 5.

The last row is the most serious. Wages reported under a borrowed or invented Social Security number, or a false claim to U.S. citizenship on an employment form, can carry immigration consequences that a tax return may bring to the surface.

If the IRS has already written to you asking to confirm your identity, our guide on IRS identity verification letters for immigrants explains how to respond.

A REAL CASE

She Stopped Filing After the News

A cook with no work permit called me in early 2026. She had filed with an ITIN for six years and skipped her 2025 return after reading about the IRS-ICE agreement.

Her husband, a U.S. citizen, had a pending Form I-130 for her. Her ITIN returns were among her best evidence of continuous life in the United States.

I reviewed how she had been paid. Her employer had issued 1099 forms to her ITIN, and she had never used anyone else’s number.

With that confirmed, she filed the 2025 return late, paid the balance, and kept her transcript history unbroken for the green card stage.

Before You File: Action Checklist

Confirm whether you have an ITIN and whether it expired from three years of non-use.
Gather W-2s, 1099s, or records of cash income for the full year.
If any income was reported under an SSN that is not yours, speak with an immigration attorney first.
Use your current mailing address and keep a copy of everything you send.
If you cannot pay in full, file anyway and request a payment plan.
Keep IRS letters and request transcripts each year for your immigration file.

THE PATH FORWARD

File, Document, and Watch the Appeals

Filing taxes without a work permit remains the legally safer path for most immigrants, because a missing return is far harder to explain later than a filed one.

The appeals in the D.C. and First Circuits may change the data-sharing picture, and we will update this guide when they do. For the broader map of how tax records affect each immigration process, see our guide on how taxes affect immigration status.

If citizenship is on your horizon, unfiled years also affect naturalization, as explained in our guide to back taxes and citizenship.

References

  1. IRS, Individual Taxpayer Identification Number (ITIN)
  2. IRS, About Form W-7
  3. IRS, How to Renew an ITIN
  4. 26 U.S.C. § 6103, Confidentiality and disclosure of returns and return information
  5. Center for Taxpayer Rights v. IRS, No. 1:25-cv-00457 (D.D.C.)
  6. Center for Taxpayer Rights v. IRS, No. 26-5006 (D.C. Cir. Sept. 8, 2026)
  7. USCIS Policy Manual, Volume 12, Part F, Chapter 5

Unsure whether filing could affect your case?

We review how you were paid and what your returns will show before you file.

Book a Consultation →
(702) 737-7717 info@gwp.law www.gwp.law

This article is for informational purposes only and does not constitute legal advice. Consult a qualified immigration attorney before taking any action. · Last verified: October 20, 2026 · Reviewed by: Kathia Quirós, Immigration Attorney · GWP Immigration Law

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