If you are considered a “resident alien,” you must file a tax return if your income is above a certain level. The amount varies depending on filing status, age, and the type of income earned. For example, for 2023, a married couple under age 65 generally was not required to file unless their joint income exceeded $27,700. However, self-employed individuals generally must file a tax return if their net income from self-employment was at least $400. Tax issues are covered by the Internal Revenue Code (IRC) and regulations. A “non-resident alien” engaged in a trade or business in the United States in a given tax year must file a tax return.
There are no special laws or regulations for immigrants facing deportation. Even if you are not required to file taxes, you may choose to file in order to receive a refund of any overpaid taxes or to receive tax credits such as the Earned Income Tax Credit.