Tax rules continue to evolve, and a proposed change for the 2026 tax year is getting attention from taxpayers across the United States.
The Trump administration has proposed adding questions about citizenship and work authorization status to federal tax returns. The proposed change could affect how some taxpayers report their status to the IRS and how certain refundable tax credits are claimed.
But there is an important point to understand: this is not a blanket citizenship requirement that is already in effect for every taxpayer. The details are still part of a proposed regulatory and tax-form process.
At United Tax Solutions, we believe taxpayers should understand changes like this before filing. Here’s what we know so far.
What Is the Proposed IRS Citizenship Question?
The IRS published a draft 2026 Form 1040 that includes a proposed question asking whether the taxpayer, and a spouse filing jointly, is a U.S. citizen, U.S. national, or an alien lawfully authorized to work in the United States.
The draft provides separate “Yes” and “No” boxes for the taxpayer and spouse. A similar question appears on a draft Schedule 3-A, which is connected to certain refundable tax credits.
This means taxpayers may see questions about citizenship or work authorization when preparing a 2026 federal income tax return if the proposed forms and rules are finalized.
Is This Requirement Already in Effect?
No.
This distinction is extremely important.
The IRS and Treasury have proposed regulations and draft forms. Proposed rules are not the same as final requirements.
The Treasury Department and IRS have also proposed rules concerning eligibility for the refundable portion of certain tax credits. The proposal would require qualifying taxpayers claiming affected refundable credits to certify their status under penalty of perjury.
Taxpayers should therefore avoid assuming that a proposal automatically changes their current filing obligations.
Why Is the IRS Considering This Change?
This is another important distinction.
Some individuals who cannot obtain a Social Security number use an Individual Taxpayer Identification Number (ITIN) to meet their federal tax obligations.
The IRS explains that an ITIN is used for federal tax purposes by individuals who need a taxpayer identification number but are not eligible for an SSN. However, having an ITIN does not automatically make someone eligible for every tax credit.
For example, the IRS states that a valid Social Security number is required to qualify for the Earned Income Tax Credit. This is why taxpayers should not assume that their identification number alone determines whether they qualify for a particular credit.
Which Tax Credits Could Be Affected?
The proposed Treasury and IRS regulations specifically address certain refundable tax credits.
These include:
Earned Income Tax Credit
The EITC is a refundable credit available to eligible workers and families who meet the applicable requirements.
Child Tax Credit
Certain portions of the Child Tax Credit can be refundable depending on the taxpayer’s circumstances and the rules applicable to the tax year.
American Opportunity Tax Credit
The AOTC helps eligible students and families with qualifying higher education expenses.
Adoption Tax Credit
Eligible taxpayers may receive a tax benefit for qualifying adoption expenses.
The proposed rules would establish additional eligibility requirements for the refundable portions of affected credits.
What Does This Mean for Families?
For families who rely on refundable tax credits, documentation and accurate filing could become even more important.
Before filing, taxpayers should make sure they have:
- Accurate Social Security or taxpayer identification information
- Correct information for everyone listed on the return
- Documentation supporting tax credits
- Records of qualifying expenses
- Information related to dependents
- Any required forms or certifications
If you’re unsure whether you qualify for a credit, don’t guess.
A professional tax preparer can review your situation and help determine which rules apply.
Could This Affect Your 2026 Tax Return?
Potentially, depending on how the proposed rules and forms are finalized.
The IRS estimates that approximately 49 million 2026 federal individual income tax returns could claim at least one of the four affected refundable tax credits identified in its proposed regulations.
That makes this an important development for millions of taxpayers.
However, the exact requirements taxpayers will face depend on the final regulations and final tax forms.
What Should Taxpayers Do Now?
There’s no reason to panic.
Instead, focus on being prepared.
Keep Your Tax Documents Organized
Maintain your W-2s, 1099s, receipts, credit documentation, dependent information, and other relevant records.
Know Which Credits You Claim
If you regularly claim the EITC, Child Tax Credit, education credits, or other refundable credits, pay attention to future IRS guidance.
Don't Rely on Social Media Headlines
Tax rules can be complicated. A headline saying that the IRS is "requiring citizenship" may not tell the whole story. Look at the actual IRS guidance and final rules before making decisions about your tax return.
Work With a Tax Professional
Tax situations are not identical. A professional can review your information, explain the rules that apply to you, and help you prepare your return correctly.
What United Tax Solutions Can Do for You
At United Tax Solutions, we understand that tax law can be confusing, especially when new proposals and requirements receive national attention.
Our goal is simple: help you understand what applies to your tax situation. We can help with:
- Individual tax preparation
- Tax credit eligibility
- Tax planning
- Business taxes
- Tax documentation
- Year-round tax support
We also serve Spanish-speaking clients who want clear explanations and professional tax assistance.
