Overview
- The IRS released a draft Form 1040 in late September that adds a yes/no question asking whether the filer and a joint spouse are U.S. citizens, U.S. nationals, or legally authorized to work.
- The document is labeled “Draft - not for filing” and must still clear Office of Management and Budget review before any language or instructions become final.
- The draft also adds checkboxes for treating a nonresident or dual‑status spouse as a U.S. resident, a dual‑status verification line, and new dependent‑residency boxes.
- Treasury and the IRS are reviewing related rule changes tied to the refundable portions of credits such as the Earned Income Tax Credit, Child Tax Credit, American Opportunity Tax Credit, and Adoption Tax Credit.
- Immigrant advocates and legal experts warn the question could deter people from filing and raise constitutional concerns, and the IRS urges taxpayers to wait for the final form, gather identity and immigration documents, keep ITINs current, seek qualified advice, and beware of scams.