ITIN holders can get a tax refund, but the process and what you can claim depends on your immigration status and the type of income you earned

An ITIN (Individual Taxpayer Identification Number) is a nine-digit number the IRS issues to people who need to file taxes but don't have a Social Security Number. If you have an ITIN and earned income in the United States, you can file a tax return and receive a refund if you paid more in taxes than you owe. The main difference from other filers is that some tax credits available to citizens and permanent residents are not available to ITIN holders.

The refund process itself works the same way: you file a return, the IRS processes it, and if you overpaid, they send you money back. However, which credits you can claim and how you file depends on your specific situation. Understanding these limits before you file saves time and prevents delays.

Key Takeaways

  • ITIN holders file taxes using Form 1040 and can claim the standard deduction, which reduces the income you pay tax on.
  • You can claim refundable credits like the Earned Income Tax Credit (EITC) and Child Tax Credit only if you meet specific requirements that vary by credit.
  • Some credits, such as the Additional Child Tax Credit, are not available to ITIN holders under current law.
  • You file your return the same way as other taxpayers — by mail or through tax software — but some software may not support ITIN filers.
  • Keep records of all income, deductions, and dependents for at least three years in case the IRS asks questions about your return.

What income you report and what you can deduct

As an ITIN holder, you report all income earned in the United States — wages from a job, self-employment income, rental income, or other sources. Your employer should send you a W-2 form if you worked as an employee, or you may receive a 1099 form if you were paid as an independent contractor. If you don't receive these forms by late January, contact your employer or the IRS.

You can reduce your taxable income using the standard deduction, which is a fixed dollar amount that depends on your filing status and age. For 2024, the standard deduction ranges from around $14,000 to $18,000 depending on whether you file as single, married, or head of household. This means if your total income is below the standard deduction, you may owe no tax at all and could still file to get a refund of taxes withheld from your paychecks.

If you are self-employed, you can also deduct business expenses — supplies, equipment, vehicle mileage, or rent for a workspace — to lower your taxable income. Keep receipts and records of these expenses for at least three years.

Tax credits you can and cannot claim

A tax credit is different from a deduction. A deduction lowers your income; a credit directly reduces the tax you owe, dollar for dollar. Some credits are refundable, meaning if the credit is larger than the tax you owe, the IRS sends you the difference as a refund.

ITIN holders can claim the Earned Income Tax Credit (EITC) if they meet the income and work requirements. The EITC is a refundable credit for people with low to moderate income who worked during the year. The amount depends on your income, filing status, and whether you have dependents. You can claim this credit on your tax return, and if it exceeds your tax bill, you receive the extra amount as a refund.

You may also be able to claim the Child Tax Credit for each may have access to child under age 17, but only if the child has a Social Security Number or ITIN. The credit is $2,000 per child. However, the Additional Child Tax Credit — which is the refundable portion of the Child Tax Credit — is not available to ITIN holders under current law. This means you can reduce your tax bill by up to $2,000 per child, but you cannot receive a refund beyond that amount from this credit.

Other credits such as the American Opportunity Credit (for education) and the Saver's Credit (for retirement savings) have restrictions or are not available to ITIN holders. Before claiming any credit, check the IRS instructions for Form 1040 or speak with a tax preparer who works with ITIN filers.

How to file your return

You file your tax return using Form 1040, the main individual income tax form. You can file by mail or electronically through tax software. If you file electronically, use software that specifically supports ITIN filers — not all commercial tax software does. The IRS website lists approved software providers, and some offer free versions for lower-income filers.

When you file, include your ITIN in the space marked for your taxpayer identification number. If you have a spouse who also needs an ITIN, you can file jointly, but both of you must have ITINs. If your spouse is a U.S. citizen or permanent resident with a Social Security Number, you can still file jointly, but the rules are more complex — consult a tax preparer in this situation.

If you file by mail, send your return to the IRS address listed in the Form 1040 instructions for your state. Keep a copy for your records. If you file electronically, you will receive a confirmation number showing the IRS received your return.

What happens after you file

After you file, the IRS processes your return, which typically takes 21 days if you file electronically and longer if you file by mail. If you are owed a refund, the IRS will send it to the bank account or address you provided on your return. You can check the status of your refund using the IRS "Where's My Refund?" tool on the IRS website, though this tool may not work for all ITIN filers — if it doesn't, you can call the IRS at 1-800-829-1040.

If the IRS has questions about your return, they will send you a letter asking for more information or documentation. This is called a notice or audit. Respond within the timeframe given in the letter. Common reasons for notices include missing documentation for dependents, unclear income sources, or credits that don't match IRS records. Having your records organized and accessible makes responding easier.

Keep copies of your tax returns and supporting documents (W-2s, 1099s, receipts, proof of dependent status) for at least three years. The IRS can ask about returns from prior years, and having records protects you if questions arise.

Working with a tax preparer

Many ITIN holders work with a tax preparer or accountant because the rules are more complex than for other filers, and mistakes can delay refunds or trigger notices. A preparer can help you understand which credits you may have access to for, organize your documents, and file correctly the first time.

If you need a low-cost preparer, look for VITA (Volunteer Income Tax information) sites in your area. VITA is a free IRS program that provides tax preparation help to people with low to moderate income. You can find a VITA site near you on the IRS website. Some community organizations, libraries, and nonprofits also offer free or low-cost tax preparation for ITIN holders.

If you hire a preparer, make sure they are authorized to represent you to the IRS. Ask for their Preparer Tax Identification Number (PTIN) and verify it on the IRS website. Never give your ITIN or personal information to someone who is not a licensed preparer.

Common reasons refunds are delayed or denied

Refunds for ITIN filers are sometimes delayed because the IRS applies additional security checks to ITIN returns. This is normal and does not mean something is wrong with your return. Delays can add weeks to processing time, so file early if you expect a refund.

Refunds may be reduced or denied if you owe back taxes, child support, or federal student loans. The IRS can use your refund to pay these debts before sending you the remaining amount. If you know you owe money in another area, contact that agency before filing to understand how it affects your refund.

If you claim a dependent, make sure you have the correct information — full legal name, date of birth, and ITIN or Social Security Number. Mismatched information causes the IRS to reject the dependent and reduce your refund. Double-check all names and numbers before you file.

Frequently Asked Questions

Can I get the Earned Income Tax Credit with an ITIN?

Yes, if you meet the income and work requirements. You must have earned income from work in the United States, your income must be below the limit for your filing status, and you must have a valid ITIN. The credit amount depends on your income and whether you have dependents. Check the IRS instructions for Form 1040 Schedule EIC to see if you may have access to.

What if my child doesn't have a Social Security Number or ITIN?

You cannot claim the Child Tax Credit for that child. Your child needs either a Social Security Number or an ITIN to be claimed as a dependent. If your child was born in the United States, you can explore for a Social Security Number through the hospital or the Social Security Administration. If your child was born outside the U.S., you can explore for an ITIN through the IRS.

Do I have to file a tax return if I didn't earn much income?

You only have to file if your income is above the standard deduction for your filing status. However, if taxes were withheld from your paychecks, filing allows you to get that money back as a refund. Even if you don't owe tax, filing is worth doing if you had withholding.

Can I file my taxes online with an ITIN?

Yes, but not all tax software supports ITIN filers. Check the IRS list of approved software providers to find one that accepts ITINs. VITA sites also offer free electronic filing for ITIN holders. Filing electronically is faster than mailing your return.

What if I lost my ITIN or it expired?

ITINs can expire if you don't file a tax return for three consecutive years. If your ITIN expired, you must explore for a new one using Form W-7. If you straightforward lost the number, check your prior tax returns or contact the IRS. You cannot file without a valid ITIN.