Federal tax authorities are contemplating whether to mandate that taxpayers reveal their citizenship status on upcoming tax documents, three sources with knowledge of the discussions told Reuters on Friday.
Officials at the Internal Revenue Service are reviewing two different versions of the standard Form 1040 that individuals use to report income and request tax benefits, according to the sources who requested anonymity due to concerns about workplace consequences.
One version features routine modifications reflecting updated tax regulations. The alternative includes these same changes plus an additional checkbox stating: “Check this box if you are a non-U.S. citizen or have dual citizenship.”
Treasury Department spokespeople, who oversee the IRS, refused to provide comment on Friday regarding the potential changes.
All immigrants, including those without legal documentation, must file annual tax returns using identical IRS paperwork as citizens. Filing taxes has historically served as an important pathway for undocumented individuals seeking to achieve legal immigration status.
Throughout 2025, the Treasury Department and Department of Homeland Security worked to establish data-sharing agreements, providing confidential taxpayer information to immigration authorities supporting the administration’s removal operations.
A federal court judge issued an order in November preventing the IRS from releasing such information, though the federal government has challenged this decision on appeal. In February, the IRS acknowledged to the court that it had mistakenly provided DHS with confidential data belonging to over 42,000 taxpayers.
