Trump Administration Prepares to Ask Tax Filers if They Are U.S. Citizens
The new question, included on a draft version of the primary tax form, comes as part of an anti-immigrant turn at an agency that long prioritized tax administration.
The Trump administration is preparing to add a question on next year’s tax returns asking people whether they are a citizen or legally authorized to work in the United States, expanding an attempt to cut tax refunds for immigrants or push them out of the tax system entirely.
In a draft version of Form 1040 , the primary tax form, the Internal Revenue Service this month included a new section that asks filers to check a box “Yes” or “No” to answer the question: “At the time you file your return, are you, and your spouse if filing jointly, a U.S. citizen, U.S. national, or an alien lawfully authorized to work in the U.S.?”
The additional question comes as part of what the Trump administration has said is an effort to prevent undocumented immigrants from receiving federal tax benefits. But many tax credits require recipients to have valid Social Security numbers, meaning previous tax forms already screened undocumented immigrants from receiving them. That fact has led several tax and immigration experts to conclude that the question is simply intended to scare undocumented immigrants out of filing their taxes at all.
That fear first emerged last year, when the I.R.S. shared addresses it had on file for roughly 47,000 people with Immigration and Customs Enforcement. Federal law closely guards access to information submitted on tax returns, and several courts have blocked the I.R.S. from sharing bulk data with ICE. Still, even if the I.R.S. may not be able to legally do so, the addition of the citizenship question could reawaken concerns about the agency using its vast stores of information to help detain or deport people.
Undocumented immigrants pay tens of billions in combined federal income, payroll and local taxes every year. Since they do not have valid Social Security numbers, undocumented immigrants are among the people who can use a separate nine-digit code called an individual taxpayer identification number to file their taxes. The I.R.S. has not in recent history asked taxpayers about their immigration status, and has instead sought to encourage every U.S. resident to file their taxes.
“The I.R.S. doesn’t need this information to administer the tax law,” said Nina Olson, a former I.R.S. official and the executive director of the Center for Taxpayer Rights, which sued the I.R.S. over its previous data sharing with ICE. “The only reason you have that attestation is to deter people.”
