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Draft 2026 Form 1040 adds citizenship question for refundable credits
Draft 2026 Form 1040 asks filers about citizenship and work authorization as Treasury moves to bar ineligible noncitizens from refundable tax credits, citing up to $2 billion in savings.
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About Form 1040
Form 1040, officially titled the U.S. Individual Income Tax Return, is an IRS tax form used by United States residents to file personal federal income tax returns. The form is used to calculate a taxpayer's total taxable income and to determine the amount of tax owed to or refundable from the federal government.
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