{"id":125,"date":"2026-10-05T20:46:05","date_gmt":"2026-10-05T20:46:05","guid":{"rendered":"https:\/\/soportecontablerd.com\/formulario-1040-2026-ciudadania-autorizacion-trabajo\/"},"modified":"2026-10-07T16:17:10","modified_gmt":"2026-10-07T16:17:10","slug":"formulario-1040-2026-ciudadania-autorizacion-trabajo","status":"publish","type":"post","link":"https:\/\/soportecontablerd.com\/en\/formulario-1040-2026-ciudadania-autorizacion-trabajo\/","title":{"rendered":"New question on Form 1040 of 2026 regarding citizenship and work authorization"},"content":{"rendered":"

Updated:<\/strong> October 5, 2026<\/p>\n\n\n\n

The IRS published a Draft Form 1040 for fiscal year 2026<\/strong> which includes a new question related to citizenship, U.S. nationality, and legal authorization to work in the United States. The news has generated many questions, especially among taxpayers who use ITINs.<\/p>\n\n\n\n

\n

Important:<\/strong> The form published by the IRS is still marked as DRAFT \u2014 NOT FOR FILING<\/strong>The IRS itself warns that drafts can change and should not be used to file a return.<\/p>\n<\/div>\n\n\n\n

What question appears in the draft 2026 Form 1040?<\/h2>\n\n\n\n

In the additional information section, the draft asks if, at the time of filing the return, the taxpayer is United States citizen, U.S. national, or foreigner legally authorized to work in the United States<\/strong>. On a joint tax return, the spouse must also provide an answer.<\/p>\n\n\n\n

The 2026 Draft Form 1040-NR<\/strong> It also reflects a similar question. This makes the change relevant for some taxpayers who file Form 1040 as well as those who file Form 1040-NR.<\/p>\n\n\n\n

Does this mean that a person with an ITIN can no longer file taxes?<\/h2>\n\n\n\n

That cannot be concluded from this question.<\/strong> An ITIN is a number that the IRS issues for federal tax purposes to people who need a tax identification number but are not eligible for a Social Security Number.<\/p>\n\n\n\n

The IRS further explains that an ITIN It does not grant or change immigration status<\/strong> and does not legally authorize working in the United States<\/strong>At the same time, there are individuals with ITINs who have a federal tax obligation or who file a return to report income, claim an allowable refund, or for another tax purpose.<\/p>\n\n\n\n

The obligation to declare and immigration status are separate issues<\/h2>\n\n\n\n

The obligation to file a tax return depends on the tax rules that apply to each taxpayer. For example, the IRS sets specific requirements for citizens and residents, and also separate requirements for certain nonresident aliens with income or activity in the United States.<\/p>\n\n\n\n

Therefore, the appearance of a new question on the form should not be interpreted by itself as an automatic elimination of the obligation to declare or as a determination of immigration status.<\/p>\n\n\n\n

Why should you be careful with social media posts?<\/h2>\n\n\n\n

In tax matters, a screenshot or headline can leave out important information. In this case, there are two points to keep in mind:<\/p>\n\n\n\n