IRS proposes adding citizenship status questions to tax forms

The U.S. Internal Revenue Service (IRS) has released a draft of the individual tax return form, Form 1040, which for the first time includes a question regarding a taxpayer's citizenship status. The proposed question asks whether the filer and their spouse are U.S. citizens, U.S. nationals, or legally authorized foreign workers.

This move is part of the Trump administration's efforts to tighten controls on immigrant eligibility for certain tax benefits and to advance its immigration agenda. Treasury Secretary Scott Bessent stated that under the current administration, illegal immigrants will no longer receive taxpayer-funded benefits.

The proposed regulations would apply to tax years ending on or after the date the final regulations are published. This follows previous proposals by the IRS and the Treasury Department regarding eligibility requirements for refundable income tax credits.