Trump administration proposes adding citizenship question to IRS Form 1040

The Trump administration proposed adding a citizenship and work authorization question to the 2026 Form 1040, requiring all tax filers to certify under penalty of law whether they are U.S. citizens, nationals, or aliens lawfully authorized to work. The draft form, posted by the IRS in September 2026, marks the first time the primary individual income tax return would directly ask about citizenship. Administration officials claim it will prevent ineligible immigrants from claiming refundable tax credits, saving up to $2 billion. Critics, including taxpayer advocates and the Cato Institute, warn the data could be used for immigration enforcement, potentially deterring millions of undocumented immigrants from filing taxes and costing $313 billion in lost revenue over a decade. The move follows a D.C. Circuit ruling that an IRS-ICE data-sharing agreement was illegal, and comes amid broader Trump administration efforts to enlist federal agencies in immigration enforcement.