Taxes: filing, ITIN and free help

1. Resident or not, for tax purposes

   The IRS treats you as a U.S. tax resident if you have a green card (the green card test) or have spent a lot of time in the United States (the substantial presence test): at least 31 days this year and 183 days over three years, counting all days this year, one third of last year's days and one sixth of the days the year before. Everyone else is a nonresident and files a different form (1040-NR). Tax residence is not the same as immigration status.

2. Compare your income with the filing level

   Under the IRS table for 2025, file if a single person under 65 has gross income of $15,750 or more (head of household $23,625; married filing jointly, both under 65, $31,500), or if your net self-employment earnings, such as from side jobs, are over $400. The 2026 standard deduction for a single filer is $16,100, but the IRS has not yet published the 2026 filing table.

3. File even if your income is lower

   The IRS says you may want to file even if you earned less, to get back tax your employer withheld. NYC Free Tax Prep helps after April 15 too.

4. If the deadline has passed

   The 2025 return was due April 15, 2026, or October 15, 2026 if you asked for an extension on Form 4868 by April 15. If you have not filed, file now. The City says that if you owe no tax you generally will not be penalized for filing late. The IRS says you risk losing a refund or a credit such as the Earned Income Credit if you do not file within 3 years of the due date. If you owe tax, filing and paying now limits interest and penalties.

An ITIN is issued to people who need a tax number but are not eligible for an SSN. It is for federal taxes only: it does not give work authorization, change immigration status or qualify you for Social Security benefits.

1. Check whether you need one

   The City says that, in general, you should not apply for an ITIN if you applied for work authorization and are waiting for an SSN. Once you get an SSN, it replaces the ITIN. For first-time ITIN filers, the City advises talking to a lawyer first.

2. Complete Form W-7 and a return

   Form W-7, Application for Individual Taxpayer Identification Number, is filed with a federal return, one per applicant. Leave the SSN space blank for each ITIN applicant on the return. Attach documents proving foreign status and identity, and for dependents, U.S. residency.

3. Choose how to file

   There are five: free at an IRS office or a VITA site, for a fee through one of two kinds of agent (a Certifying Acceptance Agent or an Acceptance Agent), or by mail.

4. Wait

   The IRS asks you to allow 7 weeks, or 9 to 11 weeks in filing season (January 15 to April 30) or if you applied from abroad. If no notice comes, contact the IRS.

5. Do not leave your ITIN unused for three years

   An ITIN not used on a tax return for three years in a row expires and must be renewed. With an expired ITIN, you will not get the credits you claim, and your return will not be processed.

6. What is known about privacy

   The City says that, in general, privacy laws prevent the IRS from sharing your personal information with other agencies. But there are exceptions: for example, the IRS can give it to other federal agencies for a nontax criminal investigation or by federal court order.

1. Find the nearest site

   More than 140 NYC Free Tax Prep sites (VITA and Tax Counseling for the Elderly, TCE) help you file in person or online. The map is at nyc.gov/taxprep.

2. Check that your income fits

   For the 2025 return, NYC Free Tax Prep helps people who earned up to $97,000 with children or dependents, or up to $68,000 without. The IRS says VITA generally serves people making about $70,244 or less, people with disabilities and limited English speakers. Individual sites may set their own limits. The City said it would publish the 2027 season rules in November 2026.

3. Gather your documents

   You will need W-2 forms (your employer's statement of wages and tax withheld), receipts and an ID. If you are applying for an ITIN, bring the documents for Form W-7.

4. Help for the self-employed

   Freelancers, gig workers and small business owners can get free year-round help from NYC Free Tax Prep with returns and estimated tax payments.

1. Ask for it in writing

   Under New York City rules a preparer must give you, before starting, a written list of all charges and the total, on paper and electronically, in English and in the language you use with them. Sign it only after you have gone over all the fees.

2. Know what is illegal

   It is illegal for a preparer to: ask you to sign a blank or incomplete return; charge a fee based on the tax or refund; guarantee a refund amount or no audit; ask you to assign them part of your refund; or have your refund sent to them without your power of attorney.

3. Check the signature and PTIN

   By law a paid preparer must sign your return, enter their PTIN (Preparer Tax Identification Number) and give you a copy. Be wary of preparers who promise a bigger refund than others, charge a percentage of the refund or offer to deposit your refund into their accounts.

4. Who can represent you

   Only attorneys, certified public accountants (CPAs) and enrolled agents can represent you before the IRS in all matters, including audits. Other preparers have limited rights.

5. Complain

   Report violations of City rules through 311. You can also report a dishonest preparer to the IRS.

1. Receive your refund in an account

   The IRS is phasing out paper checks for most taxpayers: have your account details ready or open an affordable, safe account before you file. If the IRS cannot send your refund electronically, you may get notice CP53E, which you generally must answer within 30 days.

2. Do not pay for your refund in advance

   A Refund Anticipation Loan and a Refund Transfer are optional and cannot be forced on you; they may carry extra fees and delays.

3. When to expect it

   If you claim the EITC or the Additional Child Tax Credit, the IRS cannot issue your refund (all of it, not just that part) before mid-February.

• NYC Free Tax Prep

  Any statusNYC residentsFree

  Free tax return help from the City's Department of Consumer and Worker Protection (DCWP): more than 140 VITA and TCE sites across the city, in person or online; IRS-certified volunteers help all year.

  nyc.gov

• IRS Volunteer Income Tax Assistance (VITA)

  Any statusFree

  IRS-certified volunteers prepare basic returns for free for people with low-to-moderate income, people with disabilities and limited English speakers. Some sites help with ITINs. Find the nearest site online: freetaxassistance.for.irs.gov/s/sitelocator.

  irs.gov

• IRS: How to apply for an ITIN

  Any statusFree

  The IRS page with Form W-7, the mailing address, the ways to apply and the list of documents.

  irs.gov

• NYC: FAQ on the Individual Taxpayer Identification Number (ITIN)

  Any statusNYC residentsFree

  The City's answers about ITINs: who needs one, how to apply and whether the information can be shared.

  nyc.gov

• Lower East Side People's Federal Credit Union: ITIN services

  Any statusPaid

  A credit union on the Lower East Side in Manhattan that says it is an IRS Certified Acceptance Agent and helps with ITIN applications.

  lespeoples.org37 Avenue B, New York, NY 10009