Chang added that IRS employees have to follow very strict rules when handling taxpayer data \u2014 as established by the Internal Revenue Code<\/a>, created by Congress in 1939.<\/p>\n These rules only allow the IRS to share information in very <\/em>limited circumstances, including an audit or certain criminal investigations \u2014 like those involving a terrorist threat.<\/p>\n Even the president is blocked from directly accessing IRS data. In 1976, Congress strengthened the privacy rules <\/a>in the Internal Revenue Code after White House employees admitted they had tried to obtain tax information about individuals who then-President Richard Nixon considered to be his enemies<\/a>.<\/p>\n Using the IRS as a political tool would later be one of the accusations Nixon faced from lawmakers who sought to impeach him<\/a>.<\/p>\n The Trump administration may challenge Talwani\u2019s order in the First Circuit Court of Appeals \u2014 the next rung in the hierarchy of the federal court system \u2014 although the government hasn\u2019t confirmed this yet.<\/p>\n The White House has already challenged a similar ruling<\/a> against the IRS-ICE agreement by Washington, D.C.-based federal judge Colleen Kollar-Kotelly.<\/p>\n If the administration does <\/em>challenge the order, what could happen then? A higher-ranking judge could either back Talwani\u2019s decision or overrule it, giving ICE once again access to IRS data.<\/p>\n But ultimately, the outcome of any future legal battle is unclear, Chang said.<\/p>\n However, as of now, the IRS remains blocked from sharing any personal taxpayer information with ICE or DHS. We\u2019ll update this guide as new information comes in from the courts.<\/p>\n As the future of the IRS-ICE agreement remains unclear, community organizations that provide free tax services <\/a>say they\u2019re still hearing worries from ITIN holders \u2014 who are afraid that filing their taxes this year could come at great personal risk.<\/p>\n \u201cWe let them know that we\u2019re still helping them file taxes,\u201d said Lindsay Rojas, director of free tax help at United Way Bay Area<\/a>. \u201cAnd if they have any questions or doubts, they should consult an immigration attorney<\/a> for their case.\u201d<\/p>\n Rojas stressed that rather than there being any one-size-fits-all advice, this is a decision a person \u201cshould make based on their household\u201d and their individual circumstances. Families living in the Bay Area can call 211 to find free tax filing services and an immigration attorney referral.<\/p>\n Other groups that provide tax aid confirmed with KQED that they\u2019re also advising filers to check in first with an immigration attorney if they are concerned about their data privacy. It\u2019s also important to mention that if someone has filed with an ITIN for several years already, the IRS has already received<\/a> their personal information for past filings.<\/p>\n It\u2019s also important to take into account the potential consequences of not filing taxes, said Minnie Sage, program director of San Francisco-based Tax-Aid<\/a>. \u201cA tax return is oftentimes a requirement for proof of income, with things like housing, education and federal loans like FAFSA<\/a>,\u201d she said. \u201cIt also helps avoid additional costs and penalties.\u201d<\/p>\n Sandra Argueta-Bonneville, director of operations for the Los Angeles-based Central City Neighborhood Partners<\/a>, said her tax team is still seeing folks come in wanting to file with an ITIN. \u201cWe really thought that these numbers were going to plummet,\u201d she said \u2014 before adding that many community members still feel a strong responsibility to pay taxes and have the hope that fulfilling this commitment will help their immigration process in the future.<\/p>\n Last summer, Congress passed the massive spending and tax plan known as the One Big Beautiful Bill<\/a>, which severely limited the tax credits ITIN holders qualify for.<\/p>\n If a household does not have at least one taxpayer who\u2019s filing their 2025 taxes with a Social Security number, that family will not qualify for the federal Child Tax Credit or the Earned Income Tax Credit. Children claimed as dependents will also need to have a Social Security Number in order to receive the Child Tax Credit.<\/p>\n Not receiving these credits could now mean a refund that\u2019s thousands of dollars smaller than what families previously received, Argueta-Bonneville said. \u201cA lot of our families really depend on the credits and refunds to be able to reinvest in themselves, their children, and they\u2019re also reinvesting into the community,\u201d she added.<\/p>\n However, families filing with an ITIN are still eligible for California\u2019s Earned Income Tax Credit<\/a> \u2014 and if they have children under 6 years old, they can also receive the state\u2019s Young Child Tax Credit<\/a>.<\/p>\n<\/div>\nWhat\u2019s next in this legal battle?<\/h2>\n
![\"\"](\"https:\/\/cdn.kqed.org\/wp-content\/uploads\/sites\/10\/2026\/02\/iStock_000026330737_Large_qed.jpg\")
What are tax experts recommending to filers?<\/h2>\n
![\"\"](\"https:\/\/cdn.kqed.org\/wp-content\/uploads\/sites\/10\/2026\/02\/005_SanFrancisco_MEDADairoRomero_05192021_qed.jpg\")
What else should ITIN holders know?<\/h2>\n
![\"A](\"https:\/\/cdn.kqed.org\/wp-content\/uploads\/sites\/10\/2023\/03\/pexels-emma-bauso-2253879.jpg\")