Millions of Americans could see an unexpected question on their next tax return: Are you a US citizen, US national or legally authorised to work in the country? The question appears on the draft 2026 Form 1040 under a Trump administration proposal that would require taxpayers and spouses filing jointly to disclose their citizenship or work-authorisation status.
The proposed change is linked to restrictions on certain refundable tax credits. The rules are not final, and the IRS says draft forms should not be filed or relied upon as final instructions.
