Currently, all individuals residing in the United States—regardless of immigration status—are required to pay taxes. Many undocumented immigrants fulfill this obligation using an Individual Taxpayer Identification Number (ITIN), which the IRS issues to noncitizens who are ineligible for a Social Security number.
Under existing IRS privacy regulations, taxpayer information is protected and may only be disclosed when explicitly authorized by law. The agency’s stated policy assures taxpayers that personal data is used solely for tax administration purposes and that individuals will be notified if their information is repurposed.
However, according to a report by The Washington Post, the pending IRS-ICE agreement would authorize the sharing of names and addresses of ITIN filers with ICE. ICE would then use this information to identify undocumented immigrants who have been issued final orders of removal.
Legal experts say such an arrangement would be highly unusual, and possibly without precedent, in the context of taxpayer privacy law. While the IRS can share certain tax-related information with federal law enforcement under limited, court-approved circumstances, this proposed collaboration goes significantly further. Sources familiar with the draft agreement describe it as a potential departure from the norms that have historically governed the confidentiality of tax data.
Immigrant advocacy groups warn that the agreement, if enacted, could deter undocumented individuals from filing taxes, undermining public trust and reducing tax compliance. They also argue that it weaponizes the tax system against a vulnerable population that has contributed billions in taxes annually despite lacking legal status.
The final terms of the agreement have not yet been made public, and it remains unclear whether legal challenges could be mounted if it proceeds.