Impact of Including Illinois ITIN Filers in State & Federal EITCs Based on IRS 2015 ITIN Filer Counts and Current EITC Policy

Notes: ITIN filer counts represent estimate of EITC eligible ITIN filers in tax year 2015.
All $s expressed in 2020.

STATE EITC 2015

Assuming Full Participation
EITC eligible ITIN Filers: 156,330
State EITC $s: $74,376,500

Assuming Participation Rates of Currently Eligible EITC Population*
Estimated State EITC ITIN Filers: 110,445
State EITC $s: $52,547,000

FEDERAL EITC 2015

Assuming Full Participation
EITC eligible ITIN Filers: 156,330
State EITC $s: $413,203,500

Assuming Participation Rates of Currently Eligible EITC Population*
Estimated Federal EITC ITIN Filers: 122,720
Federal EITC $s: $324,365,000

*State calculations that adjust for participation are generated by reducing estimates of EITC eligible ITIN filers by both the federal participation rates as published by the IRS for TY 2016 (which is the most recently reported rate in the EITC Central at https://www.eitc.irs.gov/eitc-central/participation-rate/eitc-participation-rate-by-states) and a further 10% reduction to account for attrition between federal EITC and state credit claimants.

Source:  Institute on Taxation and Economic Policy analysis, March 2020 using SPEC Returns Database for the ITIN market segment for tax year 2015 and ITEP’s Microsimulation Tax Model. The 2015 data was provided upon special request and represents the most recent year of data available at the time of the analysis.