IRS Draft Forms Introduce Citizenship and Work Status Disclosure Questions

Drafts of the 1040 tax form are reportedly being considered for the upcoming tax season. These drafts introduce a new yes-or-no question requiring filers and their spouses to confirm if they are a U.S. citizen, U.S. national, or an alien lawfully authorized to work in the U.S. The change aligns with Treasury and IRS plans announced in August regarding the refundable individual income tax credits.

The new requirement relates to the self-certification process for refundable tax credits, including the earned income credit, additional child tax credit, American opportunity credit, and adoption credit. Treasury and IRS stated that confirming status to receive these federal benefits is legal under the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA).