Updated
Updated · The New York Times · Sep 29
Trump Administration Adds Citizenship Question to 1040 Tax Returns for 2027 Filers
Updated
Updated · The New York Times · Sep 29

Trump Administration Adds Citizenship Question to 1040 Tax Returns for 2027 Filers

3 articles · Updated · The New York Times · Sep 29

Summary

  • A draft Form 1040 for next year asks filers to state whether they — and a spouse filing jointly — are U.S. citizens, nationals or legally authorized to work.
  • The administration says the change would stop undocumented immigrants from getting federal tax benefits, though many major credits already require valid Social Security numbers.
  • Tax and immigration experts say the new checkbox is more likely meant to deter undocumented immigrants from filing at all, despite their paying tens of billions of dollars in taxes each year.
  • Those fears intensified after the IRS last year shared addresses for about 47,000 people with ICE, even as courts have blocked broader bulk data sharing.
  • The move would mark a sharp break from recent IRS practice, which has generally encouraged all U.S. residents — including ITIN filers — to submit tax returns.

Insights

Will the IRS citizenship and work-authorization question stop improper tax credits, or mainly scare ITIN filers and mixed-status families away from filing?
How would taxpayers with ITINs, nonresident spouses, or complex visa status answer the IRS’s new yes-or-no work-authorization question without making mistakes?