The Internal Revenue Service has published a draft of the 2026 Form 1040 that, for the first time, asks filers to confirm their immigration status. The proposed question appears beneath the filing status section in a box titled “other information” and asks whether the taxpayer—or a spouse filing jointly—is a U.S. citizen, U.S. national, or legally authorized to work in the United States.
Public review and unanswered questions
The draft form is currently open for public comment and has not been finalized. The IRS has not provided details on how the information would be used, and requests for comment have gone unanswered.
Legal and policy context
Legal expert Joseph Malouf noted that the question could be tied to determining eligibility for several federal tax credits, including the Child Tax Credit, the American Opportunity Tax Credit, the Earned Income Tax Credit and the Adoption Tax Credit. In August, the Treasury Department and the IRS proposed regulations that would limit eligibility for those credits, citing the need for accurate data.
Under federal law, many public benefits are limited to U.S. citizens, U.S. nationals and certain qualifying non‑citizens. Research from the Institute on Taxation and Economic Policy shows that illegal immigrants collectively pay billions in federal income, payroll and sales taxes each year, despite limited access to benefits.
Privacy and constitutional concerns
Critics raise privacy concerns and question whether the data could be shared with other agencies. Section 6103 of the Internal Revenue Code generally protects taxpayer confidentiality, but it does allow limited sharing under specific circumstances.
Malouf warned that the proposal could face legal challenges based on existing confidentiality statutes. He also raised Fifth Amendment concerns, arguing that requiring illegal immigrants to admit their status on a tax form could be self‑incriminating.
Potential impact on filing behavior
There is concern that the added question could deter some illegal immigrants from filing returns out of fear of deportation. Malouf cautioned that fear of enforcement could lead to a decrease in voluntary tax compliance among this group.
Next steps
The IRS will continue to accept public comments on the draft form. Stakeholders, including tax professionals, advocacy groups and affected individuals, are encouraged to submit feedback before the comment period closes.
Original reporting: NBC4 Los Angeles — read the source article.
