Published: 26.10.2026
Draft IRS tax forms for 2026 would ask about citizenship, nationality, or lawful work authorization and check eligibility for certain refundable tax credits. The proposal has gone through a public-comment period and requires further review before it could be implemented.
According to the source, this is still a proposal rather than a current filing requirement: after the comment period, it must undergo OMB review. If adopted, taxpayers would have to provide status-related information, while some immigrants could face changed eligibility for certain refundable credits. This matters especially to newcomers who file U.S. federal tax returns, including people who qualify as tax residents under the substantial-presence test. People planning a move should monitor the final forms, but should not treat the draft as an immediate rule change.