Immigrants filing taxes this season are facing fear and uncertainty. Last year, the Trump administration introduced a collaboration between Immigration and Customs Enforcement (ICE) and the Internal Revenue Service (IRS) to obtain information about undocumented taxpayers to aid the agency’s deportation efforts.
The plan has already faced legal challenges in three cases with two judges temporarily blocking the agreement between ICE and the IRS. Still, some immigrants who have filed taxes dependably for years told Documented they are considering abstaining this year, while first-time filers wonder whether their personal information will be safe from ICE.
With a second judge blocking the collaboration on Feb. 5 at the start of tax season — and the Trump administration expected to keep pushing for it — here is what immigrants should consider when filing taxes this year.
This information is not a substitute for legal advice from a qualified attorney or accredited representative. The content was last updated February 2026.
I am an undocumented immigrant. Should I file taxes this year?
It depends:
- If you have filed taxes with the IRS in the past, or if you have a pending petition with DHS or in the immigration courts, then these agencies already have your personal information on file. If you haven’t moved or taken a new job between now and the previous year you filed, filing your taxes again won’t reveal any new personal information.
- If you are a first-time filer or have a new address, you should consult with your immigration attorney and you could consider filing an extension with a tax preparer.
Under the proposed agreement — which is legally called a memorandum of understanding — ICE would be able to ask the IRS for information about a taxpayer who has a deportation order or whom they are investigating. This information includes home addresses.
Elizabeth Jordan, co-legal director at Make The Road New York, added that if DHS already has someone’s address, then providing this information to the IRS by filing your taxes won’t make a difference. DHS already has the addresses of individuals who have ongoing petitions with their agencies or in immigration court.
“But for people who don’t already know that they are on DHS’s radar, it is possible that by filing with their address for the first time, should information sharing be permitted in the future under the memorandum of understanding between the IRS and DHS and ICE, then there could be some risk that address would be shared,” she said.
If someone has paid taxes previously, doing it again this year won’t change the fact that the IRS already has your information on file. If you are a first time filer, however, it is recommended to speak with an attorney or weigh the risk of providing your information to the IRS for the first time.
Also Read: How To Look Up Automated Case Information From EOIR
What information has already been shared by the IRS?
Court records show that on Aug. 7, 2025, the IRS shared with ICE confidential information related to 47,000 people. It’s impossible to know whose information was specifically in that batch of data that the IRS shared.
The court found that the IRS’s disclosure of confidential taxpayer address information violated taxpayer confidentiality. The judge ordered ICE and IRS to follow protocol in the future.
This means that ICE cannot request information about taxpayers without meeting certain legal requirements, such as explaining why the information is relevant to specific criminal investigations. ICE could request information on individuals by submitting proper requests that justify the need.
Two judges have temporarily blocked the IRS-ICE collaboration
In November 2025 and February 2026, federal judges temporarily blocked the IRS from sharing information with immigration agencies. Both judgements said sharing information between the two agencies violated the taxpayer’s privacy rights, and could also negatively impact immigrants who are required to file taxes in the U.S.
What should I do if I am worried about my data being shared?
Jordan recommends speaking with an immigration attorney to assess the risks of sharing information with the IRS. She said that first-time taxpayers and people who have new addresses could ask the IRS for an extension if they are afraid of filing as the collaboration navigates the courts. The extension permits people to file by Oct. 15 instead of April 15.
She people afraid of sharing their home address can also use a tax agent to file their tax extension.
A tax agent is someone who is qualified to prepare tax returns and represent tax payers. In Form-4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, applicants can enter the address and name of the agent to receive correspondence to the agent’s address regarding the extension.
“But you do have to pay your estimated taxes by April 15. So you can’t just request an extension and not pay, but it does give you more time to file until Oct. 15,” she said.
Visit the Internal Revenue Service website for more information on how to file an extension.
What happens if I don’t pay my taxes?
Failing to pay taxes on time could lead to the IRS charging a “failure-to-pay” penalty based on a percentage from the unpaid taxes. The penalty usually starts at 0.5% of the unpaid taxes per month and can grow up to 25%, with interest added until the balance is paid.
Paying taxes also has certain benefits for immigrants looking to apply for immigration relief in the future, such as demonstrating tax compliance, proof of income and more.
Make The Road compiled a Q&A addressing more questions taxpayers might have, including who is required to pay taxes and how to see if you have a deportation order.
Where can I go if I need assistance filing my taxes or requesting an extension?
New York City’s Tax Prep program provides free virtual and in-person tax services around the five boroughs. The services are available in various languages to all city residents regardless of immigration status. Learn more about NYC’s Tax Prep program and apply.
