Key facts
- The IRS is considering adding a citizenship question to the 2026 Form 1040.
- The question asks if filers are US citizens, US nationals, or legally authorized to work in the US.
- The proposed change is part of the Trump administration's efforts to integrate immigration enforcement across federal agencies.
- A federal judge blocked the sharing of taxpayer data with immigration authorities in November.
- The Yale Budget Lab projects potential revenue losses of $313 billion over ten years due to reduced tax compliance.
The US Internal Revenue Service (IRS) is considering adding a question about citizenship status to the 2026 Form 1040, the standard individual tax filing document. This proposed change is part of the Trump administration's broader efforts to integrate immigration enforcement across federal agencies. Two versions of the form are under review: one with routine updates and another that includes a checkbox asking filers to indicate if they are non-US citizens or hold dual citizenship. The question asks if the filer, and their spouse if filing jointly, is a US citizen, US national, or a legally authorized alien to work in the US. For joint returns, each spouse must answer individually.
The move comes amid ongoing legal battles over taxpayer data sharing with immigration authorities. A federal judge blocked the practice in November following a lawsuit, though the government has appealed the decision. The IRS also acknowledged mistakenly sharing personal data of over 42,000 taxpayers with the Department of Homeland Security (DHS).
Tax preparers have reported clients expressing fear about filing returns due to the IRS-immigration enforcement coordination. The Yale Budget Lab projects that reduced tax compliance among immigrant communities could cost the federal government $313 billion in revenue over ten years. The IRS is also exploring alternative methods to identify citizenship status, such as different codes for individual tax identification numbers used by non-citizens.