Under federal law, noncitizens are not eligible for tax credits.
The U.S. Internal Revenue Service (IRS) released a draft of the 2026 Form 1040 that, for the first time, includes a question about tax filers’ citizenship. The question, which asks whether an individual or their spouse is “a U.S. citizen, U.S. national, or an alien lawfully authorized to work in the U.S.” at the time of filing, seeks to prevent those who are not lawful permanent residents from receiving refundable tax credits from the IRS.
The Protecting Americans Against Tax Hikes (PATH) Act was passed by Congress to prevent scammers from receiving these refundable tax credits, which can pay out more than the tax owed. The legislation also prevents refundable tax credit refunds from being paid before February 15.
Public comment on the proposed rule closed on October 5, and a public hearing will be held on October 14.
As the Lord Leads, Pray with Us…
- For IRS CEO Bisignano and agency personnel as they assess public input and prepare for the hearing.
- For Secretary Bessent and Treasury Department officials as they consider updates to ensure federally legislated tax breaks and incentives are only received by those who are eligible.
Sources: AP News, MSN, The College Investor
