New 1040 Question on Citizenship and Alien Work Authorization

The draft 1040 has new questions about US citizenship and alien work authorization. These changes are likely to be final. A new Schedule 3-A will be used by aliens to claim certain refundable tax credits.

For some insight please see these 2 articles

·       Quoted on draft Form 1040 compliance question “Trump Administration Prepares to Ask Tax Filers if They Are U.S. Citizens” https://www.nytimes.com/2026/09/29/business/irs-tax-returns-citizenship.html?searchResultPosition=1 New York Times Sept 30, 2026

·       Quoted on draft Form 1040 compliance question “Why IRS tax forms may soon ask about your citizenship” https://www.usatoday.com/story/money/personal-finance/taxes/2026/09/25/irs-citizenship-status-question/91901367007/

  USA Today Sept 25, 2026