Illegal Immigrants Receive Billions of Dollars More from the IRS than They Pay in

This Memorandum is a follow-up to the November, 2010, Memorandum “Child Tax Credits for Illegal Immigrants.”1 It highlights new information contained in a report of the Treasury Inspector General for Tax Administration (TIGTA) dated July 7, 2011, entitled “Individuals Who Are Not Authorized to Work in the United States Were Paid $4.2 Billion in Refundable Credits.”2 The $4.2 billion is entirely the product of the Additional Child Tax Credit (ACTC) for the 2010 tax processing year.