IRS could, for the first time, add a question about immigration status to Form 1040
Sep 24, 2026
Taxpayers are used to the routine questions on Form 1040, the annual federal tax return most filers use—from filing status and wages, to deductions and credits. But next year’s form could include a very different question about citizenship and authorization to work.
The IRS released a draft o
f Form 1040 that adds a single question for taxpayers—and their spouses if they file jointly—asking whether they are U.S. citizens, U.S. nationals, or are legally authorized to work in the country.
The yes-or-no question appears below the filing status section, in a box titled “other information.”
“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 says.
The draft has not been finalized, but if the question remains in the final version, it would be the first time the IRS directly asks people who file Form 1040 about their citizenship or authorization to work.
The form would be used to file 2026 tax returns during the 2027 tax season.
Telemundo Digital contacted the IRS to ask why the question was proposed and how the information would be used, but had not received a response at the time of publication.
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What could the IRS do with this information?
Legal expert Joseph Malouf said the proposed question could be tied to determining which taxpayers qualify for certain tax credits.
In August, the Treasury Department and the IRS proposed regulations aimed at limiting eligibility for certain federal tax credits, including the Child Tax Credit, the American Opportunity Tax Credit, the Earned Income Tax Credit and the Adoption Tax Credit.
“That’s the excuse they’re using to try to implement those changes, saying, ‘Look, the reality is we can’t calculate correctly without the information,’” Malouf said in an interview with Noticias Telemundo Ahora.
Under federal law, eligibility for certain federal public benefits is generally restricted to U.S. citizens, U.S. nationals and certain qualifying noncitizens, with some exceptions.
The proposed question also raises concerns about privacy and about how the information collected by the IRS could be shared with other government agencies.
Malouf said he believes the proposal could face legal challenges based on federal laws governing the confidentiality and sharing of taxpayer information.
“There’s a federal law that limits the type of information this kind of agency can share, especially when it comes to privacy. We’ll see what the court decides in the end,” Malouf said.
Section 6103 of the Internal Revenue Code generally protects the confidentiality of tax returns and taxpayer information, though it sets out some exceptions that allow those data to be shared under certain circumstances.
The Treasury Department and the Department of Homeland Security reached an agreement that would allow ICE to request certain taxpayer information from the IRS and compare it with immigration data. Later, a federal judge determined that the IRS had illegally disclosed information from thousands of taxpayers to ICE.
Malouf also raised a concern related to the Fifth Amendment, questioning whether the form could force some people to provide information that could later be used against them.
“They [the government] have described people who are undocumented as people who have committed a crime: being in the country illegally. The first question I ask myself is how this form is consistent with the Fifth Amendment in terms of you admitting that you’re undocumented in the country; that would be admitting to a crime,” Malouf said.
The changes to the form could also scare some immigrants and discourage them from filing their returns, Malouf said.
“This is going to make a lot of people not file their tax forms out of fear they’ll be deported if they do,” he said.
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