Yes, under certain circumstances, the IRS (Internal Revenue Service) can share information about noncitizens with the Department of Homeland Security (DHS) — but it’s subject to strict limitations under federal law, especially under 26 U.S. Code § 6103 (Confidentiality and disclosure of returns and return information).

Let me explain the framework and then the key exceptions.

 

General Rule: IRS Cannot Disclose Tax Information

Under 26 U.S.C. § 6103(a):

“Returns and return information shall be confidential, and except as authorized by this title... no officer or employee of the United States... shall disclose any return or return information obtained by him in any manner.”

This confidentiality rule applies to citizens and noncitizens alike.

 

Key Exceptions – When IRS Can Share with DHS:

There are specific, narrow exceptions where disclosure is allowed:

1. Terrorism and National Security Investigations

Under 26 U.S.C. § 6103(i)(3)(C):

The IRS may disclose return information to federal law enforcement (including DHS) for investigations related to terrorism.

2. Information for Tax Administration Purposes

If DHS is acting in a capacity related to tax administration, the IRS may share limited data. However, immigration enforcement does not qualify as “tax administration” — so this would not generally apply.

3. With a Valid Court Order or Grand Jury Subpoena

Per § 6103(i)(1) and § 6103(i)(7), a court order or subpoena may authorize disclosure to federal agencies, including DHS, for non-tax criminal investigations — but only after a judge approves the request and finds legal justification.

4. Mismatch in ITIN Filings or Identity Fraud

If someone uses a false Social Security Number or ITIN (Individual Taxpayer Identification Number), certain IRS information can be flagged and shared if identity theft or fraud is suspected — and if the case is referred to law enforcement.

 

What the IRS Does Not Do:

• The IRS does not automatically share tax return information with immigration authorities.

• Filing taxes with an ITIN (common among undocumented immigrants) does not trigger immigration enforcement alone.

This confidentiality is a cornerstone of encouraging tax compliance, even among undocumented immigrants.