The IRS has released a draft version of the 2026 Form 1040 that asks filers to confirm their citizenship or work authorization status, a question that has never appeared on the individual income tax return before. If the language survives review, taxpayers would first see it on returns filed in the spring of 2027 for the 2026 tax year.
What the draft form asks
The draft includes a single yes or no question: whether the filer, and their spouse if filing jointly, is a U.S. citizen, U.S. national, or an alien lawfully authorized to work in the United States. Noncitizens with valid work authorization can answer yes under this wording, since the question groups citizens, nationals, and work-authorized noncitizens together rather than singling out immigration status in detail.
The IRS has described draft forms as released for public review and subject to change before final approval, so the exact wording could still shift.
Why it is being added
The question is tied to a separate Treasury proposal that would restrict eligibility for the refunded portions of certain tax credits based on immigration status. Requiring filers to affirm their status on the return itself would give the IRS a built-in way to check eligibility for those restricted credits.
What critics are saying
Immigrant advocates have raised concerns that asking about citizenship directly on the nation’s primary tax form could discourage otherwise-eligible immigrants, including lawful permanent residents and work-authorized noncitizens, from filing returns at all. Resident aliens generally follow the same federal tax filing rules as citizens, and many nonresident aliens with U.S. tax obligations file a separate form, so the new question would apply mainly to those already filing the standard 1040. People weighing which work authorization category applies to their situation may want to keep an eye on how the final question is worded.
The concern has grown alongside broader questions about how much taxpayer data the IRS shares with immigration enforcement agencies, an issue already the subject of separate litigation this year.
What happens next
The IRS has not finalized the 2026 Form 1040. The agency typically finalizes forms later in the year after incorporating feedback from the draft release, so the citizenship question could be revised, narrowed, or dropped before the form goes into use. Nothing about this changes current-year, 2025, filing requirements.