IRS drafts new tax forms including citizenship and work authorization questions

The Internal Revenue Service (IRS) has included new questions regarding citizenship and legal work authorization in draft versions of the Form 1040 for the 2026 tax year. If these changes are finalized, taxpayers will encounter these questions when filing in 2027.

The proposed questions ask whether the taxpayer and, in the case of joint filings, their spouse, are U.S. citizens, U.S. nationals, or legally authorized foreigners. This modification is intended to strengthen tax administration and ensure that refundable tax credits—such as the Earned Income Tax Credit (EITC), Child Tax Credit, and Adoption Credit—are distributed to those meeting federal legal requirements.

While the questions aim to verify eligibility for specific benefits, experts note that the obligation to file taxes remains regardless of immigration status. Taxpayers using an Individual Taxpayer Identification Number (ITIN) must still report income, though ITIN holders may not be eligible for all refundable credits. The IRS has cautioned that these are currently draft forms and are subject to change before the final versions are released.