Earned income tax credit.
refundable tax credit for low-to-middle class individuals in the U.S.
Trump proposes IRS citizenship question
The Trump administration’s draft 2026 tax forms would ask taxpayers and spouses to disclose citizenship or work-authorization status, alongside a proposal to restrict the refundable portions of certain tax credits based on immigration eligibility. Officials say the change would prevent ineligible payments, while privacy and taxpayer advocates warn the information could facilitate immigration enforcement; the proposal is not final.
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About Earned income tax credit
The United States federal earned income tax credit or earned income credit is a refundable tax credit for low- to moderate-income working individuals and couples, particularly those with children. The amount of EITC benefit depends on a recipient's income and number of children. Low-income adults with no children are eligible. For a person or couple to claim one or more persons as their qualifying child, requirements such as relationship, age, and shared residency must be met.
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