IRS Draft Form 1040 Adds Citizenship Question Under Trump Administration

The administration frames the addition as a measure to prevent undocumented immigrants from receiving federal tax benefits. Existing tax credits already require a valid Social Security number, which has effectively excluded many undocumented filers. Nonetheless, the question appears on the draft this month, prompting concerns that it could deter undocumented residents from filing altogether.

New York Times

Last year the IRS disclosed roughly 47,000 taxpayer addresses to Immigration and Customs Enforcement, sparking legal challenges and court orders that barred bulk data sharing. Federal law tightly protects tax-return information, and prior court rulings have limited the agency’s ability to cooperate with ICE. Undocumented immigrants, who lack Social Security numbers, typically use an Individual Taxpayer Identification Number (ITIN) to file and collectively contribute tens of billions of dollars in federal income, payroll, and local taxes each year.

New York Times

Nina Olson, former IRS official and executive director of the Center for Taxpayer Rights, argues that the agency does not require immigration status to enforce tax law.

New York Times

• “The I.R.S. doesn’t need this information to administer the tax law,” — Nina Olson

New York Times