The 2026 draft 1040 asks about immigration status — is it risky to answer (or not)?

What the draft actually asks

In the draft posted in late August 2026, the question sits in the new "Other Information" section on page 1 of the return:

"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.?"

Each spouse answers separately with "Yes" or "No" checkboxes. A second draft form, Schedule 3-A (used to claim certain refundable credits), asks a similar question. Reporting on the draft describes the question as mandatory — every filer would have to certify under penalty of law. A few details in the wording matter: the test applies "at the time you file," not at year-end; and it asks about work authorization, not tax residency — a resident alien for tax purposes may or may not be authorized to work.

What happens if you answer "No" — or leave it blank?

Under the draft, "No" is simply the honest answer for filers who have a genuine tax filing obligation but are not citizens, nationals, or work-authorized — for example, someone filing with an ITIN. An ITIN is only a tax-processing number; it does not confer work authorization. Lying on the return, by contrast, is a felony. If the final form makes the question required, leaving it blank would likely delay processing or trigger a notice. The concrete risk of answering truthfully is less about the return itself and more about what the government does with the data — which is where privacy law comes in.

IRS confidentiality: what the law says, and what happened in 2025

Tax returns are confidential by law. IRC Section 6103 states that "returns and return information shall be confidential," with only narrow, specific exceptions — such as disclosures under court order for certain non-tax criminal investigations. The IRS's own disclosure-law guidance lists these exceptions, and they do not include civil immigration enforcement. That firewall, however, is being actively tested. In June 2025 the Department of Homeland Security sought taxpayer records from the IRS for immigration enforcement; the IRS shared roughly 47,000 records with DHS, and in early 2026 a federal judge ruled the IRS had violated Section 6103 tens of thousands of times. Data sharing between the IRS and ICE is currently stayed by court order, and further appeals are possible. In short: the law still protects tax information, but the 2025–2026 episode showed the protection is being litigated in real time.

Practical guidance for the coming filing season

1. This is a draft. The IRS accepts comments on draft forms, and wording can change before the final 2026 form is issued. Read the final instructions before you file.
2. If the question survives in final form, answer it truthfully — a false statement on a tax return carries criminal exposure.
3. A "No" answer does not by itself change your tax computation; a filing obligation exists regardless of work authorization.
4. If you are unsure how the answer interacts with your situation, talk to a tax professional before filing — especially if you are claiming refundable credits.