Tax Season Is Year-Round

IRS Considering Dual Citizen Self-Identification Requirement

IRS Considering Dual Citizen Self-Identification Requirement

Key Questions

Is the IRS adding a citizenship question to tax forms?

The IRS is considering adding a citizenship checkbox to Form 1040 that would require dual citizens and non-citizens to self-identify. This represents a significant policy shift still under active consideration.

Who would be affected by a new citizenship self-identification requirement?

The change could impact millions of dual nationals and U.S. expats by requiring disclosure on annual returns. No specific deadline has been set yet.

What are the potential implications of requiring citizenship status on tax returns?

The requirement raises concerns around compliance burden, privacy, and enforcement for affected taxpayers. It could lead to new reporting obligations without an immediate implementation timeline.

IRS may add a citizenship checkbox on Form 1040, requiring dual citizens and non-citizens to self-identify. Significant policy shift with compliance, privacy, and enforcement implications. Could affect millions of expats and dual nationals. No deadline yet, but under active consideration.

Sources (2)
Updated May 26, 2026
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