Washington, Oct 3 — The IRS has posted a draft 2026 Form 1040 that asks taxpayers whether they and their spouses are a US citizen, US national, or an alien lawfully authorized to work in the US.

The form is marked “DRAFT, NOT FOR FILING.” Filers would have to certify their status under penalty of law. A companion draft, Schedule 3-A, covers federal public benefits.

The Treasury Department said the question will keep people who are not eligible from receiving refundable tax credits such as the Earned Income Tax Credit and the Additional Child Tax Credit.

The administration says the change could save taxpayers up to $2 billion. A research paper estimated 671,000 people, including 309,000 children, would lose the Earned Income Tax Credit under the proposal.

Treasury did not say whether the information would be shared with immigration enforcement. The draft could still change before final approval. The proposal comes alongside a companion draft form for refundable credits. Critics warn the question could discourage eligible families from filing returns.