The IRS cares about your tax obligations, not your residency status.
Each year, tax season asks ordinary people to navigate a system built on thresholds, forms, and eligibility rules that shift quietly from one year to the next. In Massachusetts and across the country, the act of filing a return is not merely a legal obligation — it is, for many, a doorway to credits, refunds, and even a record of civic participation. For undocumented immigrants especially, the calculus is layered with fear and hope in equal measure, yet the path remains open to those who know where to look.
- Millions of workers face a tax deadline that carries real financial stakes — missing it could mean forfeiting credits and refunds they are legally owed.
- Undocumented immigrants navigate a particular tension: filing taxes requires sharing information with the government, yet the IRS and immigration enforcement are legally separated entities with distinct mandates.
- Pandemic-era expansions of key credits like the child tax credit have quietly expired, meaning families who qualified last year may find themselves ineligible in 2022 — a shift few have been warned about.
- Free preparation services through the VITA program and Greater Boston Legal Services exist precisely to meet this moment, offering certified help to those earning under $60,000 before the April 18 deadline.
Tax season returns with its perennial question: what do you actually need, and where do you begin? In Massachusetts, individuals who earned more than $8,000 must file a state return; the federal threshold sits at $12,950. But those numbers are not hard stops — even those who earned less may qualify for credits or refunds worth claiming.
Bianny Suncar, director of the Mattapan Family Service Center at Action for Boston Community Development, offers straightforward guidance: anyone who worked in 2022 and received tax forms should file. Bring identification, your Social Security number, W-2s and 1099s, and — if you have children — their Social Security numbers and child care records. Massachusetts also requires proof of health insurance, where coverage is mandated by law.
For undocumented immigrants, the path is more complex but not closed. An Individual Taxpayer Identification Number, or ITIN, obtained through a W-7 form, allows anyone earning income in the United States to fulfill their tax obligations regardless of immigration status. Angela Divaris of the Low Income Taxpayer Clinic at Greater Boston Legal Services is clear on a common fear: the IRS and immigration authorities are separate, with privacy protections between them. The IRS is concerned with tax obligations, not residency status.
The limitations are real, however. ITIN holders cannot claim the Earned Income Tax Credit, which can return thousands of dollars to low-income workers. They may claim a smaller, non-refundable $500 credit for other dependents. Still, Divaris notes that filing builds a record of good moral character — evidence that can carry weight in a future immigration petition.
All income must be reported: W-2s for traditional employment, 1099-NEC forms for contract work, 1099-K forms for gig drivers, and even cash earnings above $400 for the self-employed. Credits that expanded during the pandemic have since reverted — the child tax credit, for instance, dropped from $3,600 for young children back to $2,000 for anyone under seventeen.
Free help is available. The IRS VITA program offers certified tax preparation for those earning under $60,000 in Boston, Malden, Medford, and Everett. The deadline this year is April 18, with extensions available until October 16. Suncar's advice is simple: start early, stay organized, and don't wait.
Tax season arrives with a familiar question: what do you actually need, and where do you start? The answer depends partly on how much you earned last year. In Massachusetts, if you brought in more than $8,000 as an individual, the state wants a return. Federally, the threshold sits at $12,950. But those numbers are not hard stops. Even if you earned less, filing can pay off—you might qualify for credits or refunds you wouldn't otherwise claim.
Bianny Suncar, director of the Mattapan Family Service Center at Action for Boston Community Development, which offers free tax preparation to eligible residents, puts it plainly: anyone who worked in 2022 and received any tax forms is welcome to file. The key is knowing what to bring. You'll need identification and your Social Security number. Gather your W-2s and 1099s—the forms your employers or clients send documenting what they paid you. If you have children, bring their Social Security numbers and information about child care expenses; that unlocks the child tax credit. Proof of health insurance matters in Massachusetts, where coverage is mandated. Suncar's advice is simple: stay organized and ask questions.
For undocumented immigrants, the path is more complex but not closed. You can file using an ITIN—an Individual Taxpayer Identification Number—obtained by submitting a W-7 form to the IRS. Angela Divaris, an attorney at the Low Income Taxpayer Clinic of Greater Boston Legal Services, explains the logic: if you're earning income in the United States, you're subject to tax law regardless of immigration status or whether you have a Social Security number. The IRS has created ITINs precisely for this situation. To get one, you must file a tax return and provide proof of identification, typically a passport. The barriers are real—finding someone to certify your passport, language obstacles, and understandable fear that sharing information with the government could trigger immigration enforcement. Divaris is direct on this point: the IRS and immigration authorities are separate entities with privacy protections between them. The IRS cares about your tax obligations, not your residency status.
But there's a catch. ITIN holders cannot claim the Earned Income Tax Credit, a refundable credit that can put thousands of dollars back in the pockets of low-income workers. They can claim a smaller $500 credit for other dependents, but it's not refundable—it reduces what you owe rather than putting cash in your hand. The situation grows more complicated if an ITIN holder has a dependent with a Social Security number. Still, Divaris notes that filing a return, even with these limitations, can matter later. It's not an immediate immigration benefit, but it can serve as proof of good moral character in a future immigration petition, evidence of lawful presence.
All income must be reported, and the forms vary by how you earn it. A W-2 comes from traditional employment; a 1099-NEC comes from self-employment or contract work. Uber and Lyft drivers receive 1099-K forms. Cash income counts too—if you're self-employed and earn $400 or more in cash, you have a filing requirement. Suncar emphasizes that with the rise of side hustles and gig work, more people are navigating these waters. Keep simple records: one line for all income, another for all expenses. Bring that to your tax preparer and they can make sense of it.
Federal and state taxes file separately, but most paperwork overlaps. The differences are in tax rates and what you can claim. Massachusetts asks more detail about health insurance. Tax credits—the child tax credit, the Earned Income Tax Credit—transfer to both returns, but eligibility rules shifted in 2022. During the pandemic, many credits expanded or loosened their requirements. This year, they reverted. The child tax credit, for instance, dropped from $3,600 for children under six back to $2,000 for anyone under seventeen. Just because you qualified last year doesn't mean you do this year.
Free help exists if you qualify. The IRS VITA program—Volunteer Income Tax Assistance—offers free preparation through certified volunteers if you earn under $60,000 and live in Boston, Malden, Medford, or Everett. VITA sites operate across Massachusetts; you can find yours on the IRS website. Greater Boston Legal Services runs a Low Income Taxpayer Clinic specifically for immigrants and low-income earners. The deadline this year is April 18, but extensions run until October 16. Suncar's final word: start early, stay organized, ask questions, and don't wait until the last minute.
Citas Notables
If you're earning income in the US, you're subject to tax laws regardless of where you're from, regardless of your immigration status.— Angela Divaris, attorney at Low Income Taxpayer Clinic of Greater Boston Legal Services
Be organized, ask questions, and double-check that all the credits you think you're eligible for are included before you leave.— Bianny Suncar, director of Mattapan Family Service Center
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Why does it matter whether someone files if they earned less than the threshold?
Because you might be leaving money on the table. If you earned $7,000 but qualify for the child tax credit or the Earned Income Tax Credit, filing gets you that refund. The threshold is just when you're required to file, not when it stops being worth your time.
What's the real barrier for undocumented immigrants trying to file?
It's not just the paperwork. It's fear. You're handing your name, address, and earnings to a government agency. Even though the IRS and immigration enforcement are separate, that distinction doesn't always feel real when you're the one taking the risk. And then there are practical things—finding someone to certify your passport, language barriers. It's a lot to navigate alone.
So an ITIN holder can file but can't get the big refundable credits?
Exactly. They can file and pay taxes like anyone else, but they're locked out of the Earned Income Tax Credit, which is the biggest anti-poverty tool the tax code has. They can claim a smaller $500 credit for dependents, but it won't give them cash back. It's a real inequity.
Does filing help with immigration status later?
Not directly. But if you're ever in an immigration case and need to show good moral character, a clean tax record helps. It's proof you were here, you were working, you were trying to follow the rules. It's not nothing.
What's changed about tax credits for 2022?
The pandemic loosened a lot of them. This year they snapped back. The child tax credit went from $3,600 for young kids back down to $2,000 for anyone under seventeen. People who got used to bigger refunds last year might be surprised.
If someone's nervous about filing, what should they do?
Find a free clinic. VITA sites, Greater Boston Legal Services, the Low Income Taxpayer Clinic—they exist for exactly this reason. You don't have to figure it out alone. And you have until April 18, or October 16 if you file for an extension. There's time.