Administration Proposes Citizenship Question on Tax Forms to Combat Unauthorized Benefit Claims

The Trump administration has proposed adding a citizenship and work authorization disclosure requirement to annual tax forms, claiming the measure would prevent undocumented immigrants from claiming federal tax credits like the Earned Income Tax Credit. The new question would appear on the 1040 form and Schedule 3-A, requiring taxpayers to certify their immigration status under penalty of law. Critics contend the requirement could serve as an immigration enforcement tool, raising concerns about IRS involvement in deportation efforts.

The Treasury Department estimates the citizenship disclosure requirement could prevent approximately $2 billion in improper benefit distributions annually. Currently, undocumented immigrants filing taxes through Individual Tax Identification Numbers contribute substantially to federal programs—the National Taxpayer Advocate reported that roughly 3.8 million ITIN filers paid $14.4 billion in income taxes and $6.5 billion in payroll taxes in 2024, despite their ineligibility for most federal benefits.

The proposal targets refundable tax credits including the Earned Income Tax Credit and Additional Child Tax Credit. Existing law already restricts the EITC to those with valid Social Security numbers, meaning many undocumented workers already lack access to this benefit. The administration's measure would implement additional citizenship verification requirements across multiple tax forms under penalty of perjury.