In a statement to Channel 5 News, the IRS said the federal government is proposing a new question about immigration status on forms 1040, 1040-SR, and 1040-NR for tax year 2026.

A draft version asks whether a taxpayer or spouse is a U.S. citizen, a U.S. national, or a foreigner allowed to work in the U.S. 

Tax accountant Roberto Valencia says the IRS already asks a similar question when some people claim certain credits. He says the new wording is more direct because it now appears on the front page of the forms.

The IRS said the information supports efforts to strengthen tax administration, protect taxpayer-funded refundable credits from abuse, and help ensure the benefits go only to taxpayers legally eligible under federal law.

See the statement in full below:

“Beginning with tax year 2026, forms 1040, 1040-SR, and 1040-NR include a new question asking taxpayers whether they are a U.S. citizen, U.S. national, or lawfully authorized to work in the United States. This information supports Treasury and IRS efforts to strengthen tax administration, protect taxpayer-funded refundable credits from abuse, and help ensure these benefits are provided only to taxpayers who are legally eligible under federal law.”