IRS could, for the first time, add a question about immigration status to Form 1040

The IRS is considering adding a first-of-its-kind question to Form 1040 asking about immigration-related status, but the draft change still needs approval. In a draft released for comment, taxpayers—and their spouses if filing jointly—would answer yes or no to whether they are U.S. citizens, U.S. nationals, or aliens lawfully authorized to work in the U.S. If adopted, it would be used for returns filed during the 2027 tax season. Legal expert Joseph Malouf says the information could be used to determine eligibility for certain tax credits, while also raising privacy and taxpayer-data-sharing concerns under IRC Section 6103.