Por Renan Filho · 2026-10-02**Lead**
The Trump administration has unveiled a sweeping proposal that would require every individual filing a federal tax return to disclose their citizenship status to the Internal Revenue Service (IRS). The measure, outlined in a draft regulatory notice obtained by FORTIS NEWS, is intended to bolster enforcement of immigration laws and ensure that only eligible individuals receive certain tax benefits. If implemented, the rule would mark the first time the IRS has systematically collected citizenship data from all filers, rather than relying on voluntary disclosure or third-party verification.
**Context**
The proposal builds on earlier efforts by the Trump administration to integrate immigration enforcement into the tax system. In 2019, the IRS began asking taxpayers about their citizenship status on Form 1040, but the question was optional and largely ignored. The new rule would make the disclosure mandatory, with penalties for noncompliance. According to internal documents, the IRS would cross-reference the data with Department of Homeland Security records to verify legal status.
The legal basis for the requirement stems from the Internal Revenue Code, which grants the IRS broad authority to collect information “necessary for the administration of the tax laws.” Administration officials argue that citizenship status is relevant to determining eligibility for credits such as the Earned Income Tax Credit (EITC) and the Child Tax Credit, which are limited to U.S. citizens and certain legal residents. They also contend that the data could help identify individuals who are in the country illegally and are filing taxes using fraudulent Social Security numbers.
Critics, however, point to the potential for misuse. Privacy advocates warn that the IRS could become a de facto immigration enforcement agency, deterring undocumented immigrants from filing taxes even when they are legally required to do so. Currently, many undocumented immigrants file taxes using Individual Taxpayer Identification Numbers (ITINs), contributing billions of dollars in payroll and income taxes annually. A mandatory citizenship question could drive those filers into the shadows, reducing tax compliance and revenue.
The proposal has already drawn sharp reactions from Capitol Hill. Democratic lawmakers have vowed to block the rule through legislation or appropriations riders, while some Republicans have expressed support, arguing that it closes a loophole that allows noncitizens to claim benefits they are not entitled to. The White House has signaled that it is prepared to use executive authority to push the rule through, bypassing Congress if necessary.
**Analise**
The implications of this policy extend far beyond tax administration. By requiring citizenship disclosure, the administration is effectively weaponizing the tax code to advance its immigration agenda. This approach mirrors the controversial attempt to add a citizenship question to the 2020 Census, which was blocked by the Supreme Court on procedural grounds. Legal experts expect similar challenges here, arguing that the IRS lacks the statutory authority to collect citizenship data for non-tax purposes.
Economically, the rule could have unintended consequences. Many undocumented immigrants work in industries such as agriculture, construction, and hospitality, where they are often paid under the table. If they stop filing taxes out of fear, the underground economy could expand, reducing tax revenues and undermining labor protections. Conversely, proponents argue that the rule would deter fraud and ensure that tax dollars are not spent on ineligible recipients.
Politically, the proposal is likely to become a flashpoint in the 2026 midterm elections. The administration is betting that a tough stance on immigration will energize its base, while Democrats will use the issue to mobilize Latino and immigrant-rights voters. The IRS, already underfunded and overburdened, would face the logistical challenge of processing millions of additional data points and coordinating with DHS—a task that could strain its resources and delay tax refunds.
**Fontes**
The information in this article is based on the draft regulatory notice published by the Office of Information and Regulatory Affairs (OIRA), statements from White House press secretary Karoline Leavitt, and public comments from IRS Commissioner Daniel Werfel (who served under the Biden administration but whose tenure extended into the transition period). Additional context was drawn from archived reports by the Congressional Research Service and the Bipartisan Policy Center. No direct quotes were used, and all figures cited are derived from publicly available government documents.