HEROES Act Would Reach ITIN Filers Excluded From CARES Act and HEALS Act Tax Rebate Provisions

Adult & Children in ITIN Households to Benefit from Inclusion in CARES Act (retroactive) & HEROES Act, by State
Hover for state-specific information. No ITIN data for Vermont is available in the 2015 database.

* 2015 returns were boosted to estimate number of returns with AGI over $60,000 based on the average distribution of ITIN returns in this income range reported in the SPEC Returns Database 2009-2011.
* Head counts for children were imputed using the average refundable (or additional) Child Tax Credit reported in the ITIN Market segment data; these estimates are likely understated as they don't incorporate counts of children in homes receiving just the non-refundable portion of the Child Tax Credit (as in effect in tax year 2015).
* Data was suppressed for ITIN filers in VT in the 2015 SPEC Returns Database for the ITIN Market segment due to low counts.
* Economic impact $ figures are rounded to the nearest thousand
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. Get the data