Impact of Including Undocumented Children in the Child Tax Credit Expansion

Note: Authors calculations based on Center for Migration Studies 2018 state-by-state unauthorized population estimates (http://data.cmsny.org/). Benefit amounts are maximum estimates that assume no child is currently receiving the $500 nonrefundable credit and that all undocumented children have parents who file taxes using an Individual Taxation Identification Number (ITIN). CMS provides data for children under 5 and children 5-17 which was used to calculate a CTC at either $3,600 or $3,000 based on the age ranges.
Source: Institute on Taxation and Economic Policy, April 2021