IRS Proposes New Citizenship Question on 2026 Tax Forms

The Internal Revenue Service (IRS) is proposing a new question on the draft 2026 Form 1040 that asks about a taxpayer’s citizenship status. This proposed change, if finalized, would require individuals filing their taxes to indicate whether they are a U.S. citizen, a U.S. national, or an alien lawfully authorized to work in the United States. This addition appears in the “Other Information” section of the draft form, positioned near the question about digital assets.

It is important to note that this question is part of a draft form and is not yet final. The IRS has stated that draft scenarios are subject to change. The proposed wording aims to gather information about a filer’s status, and for those filing jointly, both spouses would need to answer separately. This proposed change is for tax year 2026, meaning it would appear on returns filed in 2027.

Understanding the Proposed Citizenship Question

The draft 2026 Form 1040 includes a specific question designed to capture a taxpayer’s immigration and work authorization status. The proposed text reads: “At the time of filing, are you—and your spouse, if filing jointly—a U.S. citizen, U.S. national, or alien lawfully authorized to work in the United States?” This question is notable because it combines several categories into a single yes-or-no response.

A U.S. citizen would answer “yes,” as would a U.S. national. Crucially, an individual who is not a citizen or national but is legally permitted to work in the U.S. would also answer “yes.” This means the question is not solely about citizenship but also encompasses legal work authorization for noncitizens. For married couples filing jointly, each spouse must provide their individual answer to this question.

Provisional Status of the Proposed Question

The IRS has emphasized that the language in the draft form is provisional and subject to review and approval. A notice published by the agency on September 9, 2026, for testing purposes, explicitly states that draft scenarios can change. This means the citizenship question might not appear on the final version of the 2026 Form 1040. The placement of this question within the general filing section, rather than on a dedicated immigration form, suggests a different approach to data collection.

The current draft combines citizenship, nationality, and employment authorization into one prompt. This design means that a positive answer could represent different legal statuses for different individuals. The IRS has not yet released details on how this information might be used or if there are any enforcement procedures connected to the answers provided.

Related Treasury Proposal for Refundable Credits

In addition to the draft Form 1040 question, there is a separate proposal from the Treasury Department and the IRS concerning declarations for taxpayers seeking certain refundable tax credits. This proposal, published in the Federal Register on August 20, 2026, would require individuals claiming specific refundable credits to make a sworn statement under penalty of perjury. This declaration would affirm that the claimant is a “U.S. citizen, U.S. national, or qualified alien.”

This proposal specifically targets the refunded portions of credits under Internal Revenue Code sections 23, 24, 25A, and 32. The comment period for this proposal closed on October 5, 2026. While both developments involve questions of status, they are distinct. The draft return question is a yes-or-no item for all filers, whereas the Federal Register proposal is a declaration required for specific credit claims. It is also important to note that the term “qualified alien” used in the credit proposal may not be interchangeable with “alien lawfully authorized to work in the United States” as used in the draft tax form.

Addressing Concerns and Future Developments

Reports have emerged discussing potential concerns regarding the proposed citizenship question, including the possibility of referrals to immigration authorities for individuals who do not have legal status. However, the IRS has not issued any policy statements confirming such referral procedures or immigration enforcement processes linked to this question. The draft form, as it stands, outlines the requested status categories and response format but does not detail any connected enforcement actions.

Ultimately, the final version of the 2026 Form 1040 will determine whether this proposed item becomes a mandatory part of the tax filing process. Until the form receives final approval, the language presented in the September 2026 draft remains informational and subject to modification. Taxpayers should stay informed about any updates from the IRS regarding the final tax forms for 2026.

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