There is some overlap in information sharing between the U.S. Citizenship and Immigration Services (USCIS) and the Internal Revenue Service (IRS). However, the two agencies have different mandates and the extent of their data sharing depends on the specific immigration situation.
Background on USCIS and IRS
USCIS is responsible for processing immigration applications and managing immigration benefits. The IRS is responsible for tax collection and enforcement.
USCIS Responsibilities
- Processing applications for visas, green cards, citizenship, etc.
- Verifying immigration status and eligibility for benefits.
- Issuing employment authorization documents.
- Managing arrival/departure records and immigration status data.
IRS Responsibilities
- Administering tax laws and collecting taxes.
- Processing tax returns and refunds.
- Verifying tax ID numbers and immigration status for tax purposes.
- Auditing tax returns and taking enforcement action for tax evasion.
When USCIS and IRS Share Information
There are some situations where USCIS provides immigration data to the IRS:
- Tax ID numbers – USCIS may provide IRS with immigration documents that include Taxpayer Identification Numbers (TINs) like social security numbers or Individual Taxpayer Identification Numbers (ITINs).
- Employment authorization – USCIS provides IRS with data on noncitizens who receive employment authorization documents (EAD cards), including their name, date of birth, and alien registration number.
- Refugee/asylee status – USCIS refugee and asylee data is shared with IRS to ensure proper tax filing status.
- Lawful permanent resident status – USCIS provides IRS with information on newly arrived immigrants who obtain green cards, so IRS can track their U.S. tax obligations.
The IRS also provides some immigration-related data to USCIS:
- Income data – For immigration applications that require demonstrating income, USCIS will verify taxable income with the IRS.
- Tax compliance – IRS provides USCIS with tax return and tax obligation data to help assess if immigrants meet “good moral character” requirements.
- Eligibility verification – The IRS verifies Social Security Numbers and ITINs for USCIS to confirm immigration/citizenship status and benefit eligibility.
Information That Is Not Shared
Despite some data sharing, the IRS and USCIS maintain separation in many areas:
- USCIS does not have access to full tax returns or detailed financial information.
- IRS does not have access to full USCIS application files, case status checks, or confidential information.
- Information sharing is limited to specific immigration statuses and benefits.
- Data shared must be authorized under I.R.C. § 6103 and the Privacy Act.
Conclusion
While USCIS and IRS share some immigration and tax data, they operate as separate agencies with distinct oversight. Information sharing is permitted only as needed to verify immigration/tax status and eligibility. Full access to taxpayer returns or immigration files is restricted. Both agencies are bound by privacy laws on the use of personal data.