The Trump administration has proposed a new requirement that would ask people filing US federal tax returns to disclose their citizenship or work-authorisation status to the Internal Revenue Service (IRS).
The proposal appears in a draft version of the 2026 Form 1040. The draft asks taxpayers, and spouses filing jointly, whether they are US citizens, US nationals or non-citizens legally authorised to work in the United States. The form provides “Yes” and “No” options for the taxpayer and spouse.
Under the proposed change, taxpayers would have to certify the information when filing their returns. The question is linked to eligibility for certain refundable tax credits, including the Earned Income Tax Credit (EITC) and the Additional Child Tax Credit (ACTC).
The Treasury Department has said the proposed requirement is intended to prevent people who are not eligible from receiving refundable tax credits. The administration has argued that federal benefit eligibility rules should also apply to these tax credits.
The proposal could affect some non-citizens who currently qualify for particular tax benefits. Reports have identified groups including people covered by Deferred Action for Childhood Arrivals (DACA), those with Temporary Protected Status and certain temporary workers.
One recent research estimate cited in reports said about 671,000 people, including roughly 309,000 children, could lose eligibility for the EITC under the proposed policy. Another 1.1 million people, including approximately 574,000 children, could lose access to the Additional Child Tax Credit. These are estimates of the potential impact, rather than confirmed numbers of people who would ultimately lose benefits.
The proposed question would represent a change in the information collected through the standard annual tax return. The IRS already uses Social Security Administration records when checking eligibility for the Earned Income Tax Credit. Taxpayers who file using an Individual Taxpayer Identification Number (ITIN) generally cannot claim the EITC because the credit requires a valid Social Security number.
Privacy has also become an issue in the debate. A Treasury official said information collected through the proposed requirement would remain subject to existing privacy and disclosure laws. However, questions remain about whether information relating to immigration status could be shared with federal immigration authorities.
The change is still at the proposal and draft-form stage. The IRS itself cautions that draft tax forms should not be filed and that draft instructions and publications should not be relied upon as final requirements.
The IRS has published a 2026 Form 1040 draft as part of its preparations for the next tax-filing cycle, but the final form and associated rules can still change before implementation.
The proposal comes amid broader changes to US immigration and tax policy under the Trump administration. Its eventual effect will depend on the final IRS form, accompanying regulations and how the eligibility rules for refundable tax credits are ultimately applied.
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