Oct 3, 2026 — The Trump administration wants every American tax filer to answer a new question on the annual 1040: Are you a U.S. citizen — or legally allowed to work here?
The Internal Revenue Service posted its draft Form 1040 for tax year 2026 in late August, and it includes a new mandatory question: “At the time you file your return, are you, and your spouse if filing jointly, a U.S. citizen, U.S. national, or an alien lawfully authorized to work in the U.S.?”
The form carries “Yes” and “No” checkboxes for both the filer and a spouse filing jointly. A draft of a second form, Schedule 3-A — used to claim refundable tax credits — asks a similar question. The Associated Press reported the proposal on Oct. 1.
The questions are not optional. Every filer would have to certify their citizenship or immigration status to the IRS under penalty of law in order to file a return.
Administration officials argue the change will stop immigrants who lack legal status from claiming federal benefits they are not eligible for — particularly refundable credits such as the Earned Income Tax Credit and the Additional Child Tax Credit — potentially saving taxpayers up to $2 billion.
Privacy and taxpayer-rights advocates warn the data could become an immigration-enforcement tool. “It could be used as an immigration enforcement tool and that is probably the reason why they are doing this,” David Bier, director of immigration studies at the libertarian-leaning Cato Institute, told the AP.
Nina Olson, executive director of the Center for Taxpayer Rights, said the proposal amounts to “dragging the IRS into this administration’s immigration policies.”
For most Americans, the question would be a simple checkbox. For people living in the country illegally, the AP notes, it creates a stark choice: declare on a tax return that they are not authorized to be in the United States, lie on the return — which is a felony — or stop filing taxes altogether.
The proposal remains in draft form. Any final version would have to go through the normal regulatory process before taking effect.
Sources:
- Associated Press
- Fox News
The Internal Revenue Service building in the Federal Triangle complex, Washington, D.C. (Library of Congress, public domain)