Key Numbers
In tax year 2022 (the most recent year with complete data), approximately 3.8 million returns were filed with an ITIN. ITIN filers paid at least $12 billion in federal income taxes that year. Since the program began in 1996, the IRS has issued roughly 31 million ITINs — though only about 5 million remain active today due to expiration rules.
(TY 2022)
Sources: IRS Taxpayer Advocate Service 2024 Annual Report; TIGTA March 2026; ITEP 2024. Data note: the $96.7B figure covers all undocumented immigrants (ITEP methodology); the $12B figure covers ITIN filers specifically (IRS/TAS). Both are accurate but measure different populations.
How Many People File Taxes With an ITIN?
Approximately 3.8 million tax returns included at least one ITIN in tax year 2022, the most recent year with complete data — counting both primary taxpayers and dependents. That makes ITIN filers a significant slice of the U.S. tax base, contributing through the same Form 1040 process as any other filer.
The IRS Taxpayer Advocate Service reported this figure in its December 2024 Annual Report to Congress, the most comprehensive ITIN filing analysis to date.
A few important details on the filing population:
- 3.8 million returns in TY 2022 included at least one ITIN (as the primary taxpayer or a dependent)
- ~3.3 million returns were filed through September 2024 for TY 2023 — an incomplete figure, since extension filers had until December 2024
- ~900,000 ITINs were newly assigned in 2023, indicating continued demand for the program
- 80%+ of ITIN-related returns are prepared by paid tax professionals — a significantly higher share than the overall taxpayer population
For comparison, roughly 161 million total individual returns were filed in fiscal year 2024, meaning ITIN filers represent approximately 2–3% of all individual filers.
What Does the Income of an ITIN Filer Look Like?
The median adjusted gross income of ITIN filers was $31,033 in tax year 2022, with an average of $45,821. Most ITIN holders file as married couples or as head of household — reflecting family units with U.S.-born children.
| Characteristic | Figure |
|---|---|
| Returns with at least one ITIN | ~3.8 million |
| Median adjusted gross income | $31,033 |
| Average adjusted gross income | $45,821 |
| Married filing jointly | 41% |
| Single | 35% |
| Head of household | 19% |
| Returns prepared by paid professionals | 80%+ |
Source: IRS Taxpayer Advocate Service, 2024 Annual Report to Congress, Research Report 3 — "IRS Processing of Individual Taxpayer Identification Numbers," December 2024.
How Much in Taxes Do ITIN Holders Pay Each Year?
ITIN filers paid at least $12 billion in federal income taxes in 2022, according to the IRS National Taxpayer Advocate. When all tax types are counted — payroll, sales, and property taxes — undocumented immigrants contributed an estimated $96.7 billion in total taxes that year, despite being barred from most of the benefits those taxes fund.
The $96.7 billion total comes from the Institute on Taxation and Economic Policy (ITEP).
The two figures measure related but distinct populations:
- The $12 billion is specifically federal income taxes reported by ITIN filers on Form 1040 (IRS/TAS data)
- The $96.7 billion covers all ~10.9 million undocumented immigrants, including those who pay taxes through withholding without filing a return, and includes payroll, sales, and property taxes (ITEP methodology)
Both are accurate. Use the $12B figure when discussing federal income tax returns specifically; use the $96.7B figure when discussing total tax contributions across all tax types.
What Types of Taxes Do ITIN Filers Pay?
ITIN holders pay the same five categories of tax as any U.S. worker. Payroll taxes alone — Social Security and Medicare — accounted for $32.1 billion in 2022, paid into programs that most ITIN holders cannot access.
| Tax Type | Amount (2022) |
|---|---|
| Federal income tax | ~$12B (ITIN filers specifically) / $59.4B total federal |
| Social Security (FICA) | $25.7 billion |
| Medicare (FICA) | $6.4 billion |
| Unemployment insurance | $1.8 billion |
| State & local income tax | $7.0 billion |
| Property tax | $10.4 billion |
| Sales & excise tax | $15.1 billion |
| Total | $96.7 billion |
Source: ITEP, "Tax Payments by Undocumented Immigrants," 2024 (tax year 2022 data). Covers ~10.9 million undocumented immigrants. Social Security and Medicare contributions are made via payroll withholding; most ITIN holders cannot collect these benefits.
A particularly striking detail: more than a third of all taxes paid by undocumented immigrants go toward Social Security, Medicare, and unemployment insurance — programs that these workers are generally barred from accessing. Social Security taxes alone cannot be refunded.
What Is the Effective Tax Rate of ITIN Holders?
Undocumented immigrants pay an 8.9% effective state and local tax rate nationwide — higher than the 7.2% rate paid by the top 1% of earners. This higher rate reflects the fact that lower-income households spend a larger share of income on sales and property taxes, and ITIN holders cannot claim the Earned Income Tax Credit, which reduces the effective rate for low-income SSN holders.
In 40 out of 50 states, undocumented immigrants pay a higher effective state and local tax rate than the wealthiest residents of those states. This data comes from ITEP's state-by-state analysis, which models tax incidence based on income distribution and spending patterns.
Which States Collect the Most Tax Revenue From Undocumented Immigrants?
California alone collected $8.5 billion from undocumented immigrants in state and local taxes in 2022 — more than double the next-highest state. Six states collected over $1 billion each, accounting for 64% of all state and local tax collections from this population.
| State | State & Local Taxes (2022) |
|---|---|
| California | $8.5 billion |
| Texas | $4.9 billion |
| New York | $3.1 billion |
| Florida | $1.8 billion |
| Illinois | $1.5 billion |
| New Jersey | $1.3 billion |
Source: ITEP, "State and Local Tax Contributions by Undocumented Immigrants," 2024. Full state-by-state data available at itep.org.
How Many ITINs Has the IRS Issued?
The IRS has issued approximately 31 million ITINs since the program began in 1996, with about 469,888 new ITINs issued in calendar year 2025 alone. Not all remain active — ITINs expire if unused on a federal return for 3 consecutive years, so the number in current use is lower than the cumulative total.
These figures come from a March 2026 assessment by the Treasury Inspector General for Tax Administration (TIGTA).
| Milestone | Figure |
|---|---|
| Program created | 1996 |
| Total ITINs issued (through end of 2022) | ~26 million |
| Total ITINs issued (through Oct 2025) | ~31 million |
| Currently active ITINs (Oct 2025) | ~5 million |
| New ITINs issued in CY 2025 | 469,888 |
| New ITINs assigned in 2023 | ~900,000 |
Sources: TIGTA, "Assessment of the IRS's Individual Taxpayer Identification Number Program," March 2026; TIGTA, "Administration of the ITIN Program," December 2023; IRS Taxpayer Advocate Service 2024 Annual Report.
Why Are Only 5 Million ITINs Active If 31 Million Were Issued?
Of the 31 million ITINs ever issued, only about 5 million are currently active — roughly 16%. The gap is explained by the Protecting Americans from Tax Hikes (PATH) Act of 2015, which created an expiration system that has since deactivated millions of ITINs.
Under PATH Act rules, an ITIN expires if it is not used on a federal tax return for three consecutive tax years. ITINs issued before 2013 also expire on a rolling annual schedule, regardless of use. Once expired, a holder must file a new Form W-7 to reactivate their ITIN — a process that requires original documents and, in many cases, an in-person visit to a Certified Acceptance Agent (CAA) or IRS Taxpayer Assistance Center.
The practical effect: millions of people who previously filed and paid taxes in the U.S. lost their ability to do so when their ITIN expired and they couldn't navigate the renewal process. The IRS Taxpayer Advocate has flagged ITIN processing delays as a recurring problem, with some renewal applications taking months to process during peak filing season.
See: How to Renew an Expiring ITIN
What Tax Benefits Can ITIN Holders Claim?
ITIN holders can claim the standard deduction, the $500 Credit for Other Dependents, the Child and Dependent Care Credit (if the care provider has an SSN/EIN), and education credits. They cannot claim the Earned Income Tax Credit, and as of tax year 2025, cannot claim the Child Tax Credit as a single filer without a work-authorized SSN.
| Benefit | ITIN Holder | SSN Holder |
|---|---|---|
| Standard deduction | ✓ Yes | ✓ Yes |
| $500 Credit for Other Dependents | ✓ Yes | ✓ Yes |
| Child and Dependent Care Credit | ✓ Yes (if provider has SSN/EIN) | ✓ Yes |
| American Opportunity / Lifetime Learning Credits | ✓ Yes | ✓ Yes |
| Child Tax Credit (CTC) | ✗ No (as of TY 2025 — filer needs work-authorized SSN) | ✓ Yes |
| Earned Income Tax Credit (EITC) | ✗ No | ✓ Yes |
| Social Security retirement benefits | ✗ Generally no | ✓ Yes |
CTC rule change: the One Big Beautiful Bill Act (signed July 2025) requires the taxpayer to hold a work-authorized SSN to claim the Child Tax Credit for tax year 2025 and beyond. ITIN filers may still claim the $500 Credit for Other Dependents. See: ITIN and the Child Tax Credit.
What Would Change if ITIN Holders Had Work Authorization?
If all current undocumented immigrants received legal work authorization, their total tax contributions would increase by $40.2 billion per year — from $96.7 billion to $136.9 billion — according to ITEP's modeling. The federal government would gain approximately $33.1 billion annually, with state and local governments gaining $7.1 billion.
The increase would come primarily from two sources: higher reported wages (workers with authorization typically earn more and pay more income tax), and expanded eligibility for credits like the EITC, which would both increase returns and reduce net federal revenue. The net $40.2B estimate accounts for both effects.
A Note on Data Sources and Methodology
The statistics on this page come from three primary sources, each measuring a slightly different population:
- IRS Taxpayer Advocate Service (TAS), 2024 Annual Report to Congress — The most ITIN-specific dataset available. Covers returns filed with an ITIN as the primary taxpayer or a dependent. Income and filing data is from tax year 2022 (the most recent complete year as of the report's December 2024 publication).
- TIGTA (Treasury Inspector General for Tax Administration), March 2026 — Program-level statistics on ITINs issued, active, and processed. The most current source for ITIN volume data.
- Institute on Taxation and Economic Policy (ITEP), 2024 — Models total tax contributions across all tax types for approximately 10.9 million undocumented immigrants, using Census Bureau data and tax incidence modeling. This population is broader than ITIN filers specifically: it includes workers who pay taxes via withholding but do not file returns, and those who file with false SSNs. The $96.7B figure is ITEP's estimate of total taxes across this population.
When citing these figures, note the source and what population it covers. Journalists and researchers looking for the underlying data can access the full TAS research report and the ITEP report directly.
Frequently Asked Questions
How many people file taxes with an ITIN?
Approximately 3.8 million tax returns included at least one ITIN in tax year 2022, according to the IRS National Taxpayer Advocate's 2024 Annual Report to Congress. Through September 2024, about 3.3 million ITIN returns had been filed for tax year 2023 (incomplete, as extensions were still pending).
How much do ITIN holders pay in federal taxes?
ITIN filers paid at least $12 billion in federal income taxes in 2022, according to the IRS National Taxpayer Advocate. When combined with payroll taxes, sales taxes, and property taxes, the Institute on Taxation and Economic Policy estimates undocumented immigrants — most of whom file with ITINs — paid $96.7 billion in total federal, state, and local taxes that year.
Do ITIN holders pay Social Security taxes?
Yes. Undocumented workers paid $25.7 billion in Social Security taxes and $6.4 billion in Medicare taxes in 2022 (ITEP, 2024). These taxes are withheld from every paycheck regardless of immigration status. However, workers without a valid Social Security number generally cannot collect Social Security retirement benefits later.
How many ITINs has the IRS issued in total?
The IRS has issued approximately 31 million ITINs since the program began in 1996, according to a March 2026 TIGTA assessment. Of those, only about 5 million are currently active. The rest expired under the PATH Act (2015), which requires ITINs to be renewed every three years if not used to file a return.
Why do so few ITINs remain active?
The PATH Act of 2015 requires ITINs to expire if not used on a federal return for three consecutive years. ITINs issued before 2013 also expire on a rolling schedule. Of 31 million ITINs ever issued, only about 5 million are active today. Renewal requires filing a new Form W-7, which many holders struggle to complete without a Certified Acceptance Agent.
What is the average income of an ITIN filer?
In tax year 2022, the median adjusted gross income of ITIN filers was $31,033 and the average was $45,821, according to the IRS Taxpayer Advocate Service. About 41% filed as married filing jointly, 35% as single, and 19% as head of household. More than 80% used a paid tax preparer.