Tax Form Would Require Including Your Citizenship Status

The Internal Revenue Service (IRS) published a preliminary draft of the Form 1040 that would inquire about citizenship status on taxes for taxpayers in the United States. The initiative seeks to link tax enforcement with employment authorization compliance, aligning with the immigration control policies of the Donald Trump administration.

What Does the New Draft Ask About Citizenship Status?

The draft published by the IRS places the inquiry within the «Other Information» section, positioning it immediately after the digital assets section. The question requires an affirmative or negative response («Yes» or «No») broken down individually for the primary taxpayer and spouse on joint returns. According to Law Commentary, the preliminary proposal text presents the following formula:

«At the time of filing your return, are you—and your spouse, if filing a joint return—a U.S. citizen, U.S. national, or foreign person legally authorized to work in the U.S.?»

Unlike a general census, the box groups into one affirmative answer citizens by birth, naturalized citizens, and foreign nationals who have an Employment Authorization Document (EAD) or legal immigration status. Those who do not meet any of these categories should mark the negative option.

Why Is the Treasury Department Seeking to Apply This Change?

The measure complements a regulatory package promoted by the Treasury Department to restrict refundable tax credits to undocumented individuals. Treasury Secretary Scott Bessent justified the tightening in an official statement, saying that under the current administration, financial benefits funded by taxpayers will not be provided to those lacking legal status.

Community advocates expressed concern about the possibility that declared information could be shared with the Immigration and Customs Enforcement (ICE). Historically, Section 6103 of the Internal Revenue Code prohibits disclosure of tax returns to third parties, except in strict judicial exceptions.

However, experts warn that the implementation of this question could deter millions of taxpaying workers with an Individual Taxpayer Identification Number (ITIN). Organizations remind that tax compliance is a legal obligation independent of immigration status.

What Should Taxpayers Who File With an ITIN Know?

Form 1040 is the basic format used to calculate deductions, credits, and determine annual refunds. The Internal Revenue Service (IRS) clarified that the