Is it safe to file taxes with an ITIN right now?

This page covers whether IRS information can reach immigration enforcement. It does not explain how to file. It is general information, not legal or tax advice, and the facts can change quickly.

Is my tax information private?

Mostly, yes, but not completely. A federal law, section 6103 of the tax code, generally forbids IRS employees from releasing tax information. The law has exceptions. Two matter here:

• With a court order, the IRS may share return information with law enforcement for a criminal investigation that is not about taxes.
• On a written request, the IRS may share some information with federal officers for a criminal investigation that is not about taxes. The request must name the person and give their address, and the information may be used only for that case.

These exceptions are about criminal cases. That is why the courts are looking so closely at how ICE has used them.

What happened between the IRS and ICE?

Here is the record, as of October 21, 2026 (Congressional Research Service summary, September 17, 2026):

• 2025: the IRS and ICE signed an agreement setting up a way to share information for enforcing criminal immigration laws.
• ICE asked for the last known addresses of about 1.28 million people. The IRS gave ICE 47,289 addresses before the court orders below. The government reported this to a court on February 11, 2026.
• November 21, 2025: a federal court in Washington, D.C. stopped the IRS from sharing more tax information with ICE, except in strict compliance with the law.
• February 5, 2026: a federal court in Massachusetts stopped ICE and the Department of Homeland Security from using the tax information they got through the agreement.
• February 24, 2026: in a different case, the federal appeals court in Washington, D.C. refused to block the agreement itself. It said the tax law likely allows some address sharing.
• September 8, 2026: the same appeals court upheld the November order (judgment, No. 26-5006). It found the IRS process likely breaks the privacy law, partly because ICE's requests left out taxpayers' addresses.
• October 7, 2026: the appeals court in Boston heard the government's appeal of the Massachusetts order. The appeal is pending: as of October 21, 2026, no decision has been reported. Ask your attorney whether it has ruled before you decide.

So is it safe to file right now?

No one can promise you zero risk. Here is the honest picture:

• Right now, the IRS is under court order not to share tax information with ICE except in strict compliance with the privacy law.
• Right now, ICE may not use the information it already got through the agreement.
• But the agreement still exists, the cases are not over, and an appeals court could change things. Thousands of addresses were already shared.

Not filing has risks too. If you earn enough, the law requires you to file. For example, anyone with $400 or more in net self employment earnings must file (IRS). You can also miss refunds and credits you earned. This is why the decision should be yours, made with good advice, not with fear alone.

What does it cost to skip a required return?

• Federal penalty: the IRS charges 5% of the unpaid tax for each month or part of a month a return is late, up to 25%. For returns due after December 31, 2025, a return more than 60 days late has a minimum penalty of $525 or the full tax owed, whichever is less (IRS failure to file penalty). Interest is added too.
• California penalty: the Franchise Tax Board charges 5% of the amount due per month, up to 25%. It can also charge a penalty when it asks for a return and you do not file, even if your return would show a refund (FTB penalties).
• Lost money: California's CalEITC, Young Child Tax Credit and Foster Youth Tax Credit are refundable, and people with an ITIN can claim them, but only by filing a state return (FTB). See CalEITC and the Young Child Tax Credit with an ITIN.

Can my tax record matter in an immigration case later?

It can. One clear example is citizenship. USCIS lists paying taxes as a positive factor when it decides whether someone has good moral character (USCIS Policy Manual, Volume 12, Part F, Chapter 2). The citizenship form asks about taxes owed, and people who owe taxes are told to bring IRS transcripts and proof of a payment plan (N-400 instructions). Some other kinds of cases look at tax history too. Ask an immigration attorney how it applies to you.

Does California share state tax information?

The California Franchise Tax Board's privacy notice lists who it may share your information with: the IRS, other states' tax officials, California government agencies, third parties that help determine or collect tax, and your own representative (FTB 1131, rev. 10-2020). Immigration agencies are not on that list. FTB's privacy policy also says it must comply with subpoenas, court orders and government orders to the extent the law allows (FTB privacy policy). The court cases on this page are about the IRS. If this matters for your decision, ask an immigration attorney.

I already filed with an ITIN. Should I worry?

Many people have. Here is what the court record shows:

• ICE asked for about 1.28 million addresses. The IRS gave 47,289 before courts stepped in.
• ICE and DHS are under a court order not to use what they got through the agreement, while the appeal goes on.
• The IRS may not share more except in strict compliance with the privacy law.

If you have a past deportation order, an open immigration case or an arrest, talk with an immigration attorney about your own risk, and keep your family preparedness plan up to date.

What can I do to protect myself?

• Get advice first. An immigration attorney or DOJ accredited representative, then a free tax helper. See Free legal help in the Bay Area.
• Use trusted, free tax help. IRS certified volunteers at VITA sites prepare returns for free. See Where to get free tax help if you file with an ITIN.
• Watch for scams. Be careful with anyone who promises a bigger refund for a fee, or who offers immigration help without a license. See Warning signs of an immigration scam.
• Have a family plan in case something happens. See Make a family preparedness plan and If immigration agents come.
• Ask about the courts. Before you decide, ask your attorney whether the appeals courts have ruled since October 21, 2026.

If you feel stuck between two hard choices, you are not alone. Take one step: make the call to a legal clinic. You deserve good advice before you decide.

Who can help?

Contact them to confirm hours, languages and openings. Being listed here is not a referral or a promise of service.

• Free immigration legal help: the California Department of Social Services funds nonprofits that serve immigrants. Immigration services contractors (cdss.ca.gov). Local options are on Free legal help in the Bay Area.
• Free tax help (VITA): find a site with the IRS VITA locator or call 800-906-9887.
• 211: free help finding local services. 211: free help finding local services

Only an attorney or a DOJ accredited representative may give you immigration legal advice.

Is there a worksheet I can print?