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The IRS Spotlight

Immigration

The IRS Spotlight provides researchers, journalists, and the public with regularly updated and accessible data and analysis regarding federal tax administration.

DATA IN THE SPOTLIGHT

The IRS issues Individual Taxpayer Identification Numbers (ITINs) to taxpayers who are ineligible for Social Security Numbers. These numbers allow taxpayers, regardless of immigration status, to comply with their federal tax obligations.  

In previous years, ITIN holders have been assured that their data would not be shared, but in 2025, a memorandum of understanding was signed between the IRS and the Department of Homeland Security to use tax data for immigration enforcement. ICE has sought data on as many as 7 million taxpayers; so far, 47,000 taxpayers have had their information shared with ICE under the agreement. As of February 5, 2026, two federal courts have proscribed further data sharing between the IRS and ICE under the agreement. ICE, which has stated that it has not used the shared data to deport people, is also now enjoined from using the taxpayer data it received. On February 11, 2026, the IRS filed a declaration in court stating that some confidential taxpayer data was improperly disclosed to ICE.

Data highlights: 

Related documents and reporting: 

IRS-ICE data sharing 

IRS-CI immigration enforcement  

Analysis and commentary 

You can also download a spreadsheet with the full list of available data, including the range of years for which data is available.  

Download the spreadsheet

 

IRS coins

The IRS Spotlight © 2025 by The Brookings Institution is licensed under CC BY 4.0