2026-10-02 01:11:35 EDT / 福克斯新闻网
批评人士称，该要求可能被用作移民执法工具，将国税局拖入政策争端
撰稿：兰登·米恩 福克斯新闻网
发布时间：2026年10月2日 凌晨1:11 EDT
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特朗普政府提议，要求美国纳税人在几乎所有劳动者每年都要填写的年度纳税申报表中，向国税局披露其公民身份和工作许可身份。
本届政府称，这项拟议中的要求将帮助联邦官员阻止非法移民领取不符合其资格的联邦福利，官员们认为这最多可为纳税人节省20亿美元。
国税局于8月底公布了2026年的1040号表格草案，其中包含这样一个问题：“在您提交申报表时，您本人以及共同申报的配偶是否为美国公民、美国国民，或是经合法授权在美国工作的外籍人士？” 该表格为报税人和其配偶分别设置了“是”和“否”的勾选框。
用于申请可退税税收抵免的附表3-A的第二份表格草案中，也包含类似问题。
上诉法院维持裁决 禁止国税局向移民海关执法局共享纳税人数据
特朗普政府提议要求美国纳税人在年度纳税申报表中向国税局披露公民身份和工作许可身份。（安娜·莫尼梅克/盖蒂图片社）
根据该提案，每位报税人必须依法向国税局证明其移民或公民身份，否则无法完成报税。
美国财政部表示，新增这一问题旨在阻止非法移民骗取劳动所得税抵免或额外儿童税收抵免等可退税税收抵免，这些抵免是中低收入劳动者和家庭可能符合资格领取的福利，通常会向符合条件的纳税人发放退税。
财政部一位官员在一份声明中称，收集到的信息将“受到多种隐私、披露和其他法律保护”，但未透露这些信息是否会与联邦移民执法部门共享，以用于逮捕和驱逐某人。
尽管非法移民未经授权在美国生活和工作，但他们仍需纳税。例如，非法移民通常会缴纳社会保障税，但通常无法领取社会保障福利，除非他们后来根据联邦法律获得了领取资格。
2024年，美国全国纳税人权益保护办公室发现，共有380万份纳税申报表使用了个人纳税识别号码（ITIN）。个人纳税识别号码可用于多种用途，但无法获得社会安全号码的无证劳工是使用该号码的人群之一。
根据国税局的数据，提交了近400万份此类申报表的纳税人缴纳了144亿美元的所得税，以及65亿美元的社会保障和医疗保险税。
要符合劳动所得税抵免的资格，需要提供有效的社会安全号码，而仅持有个人纳税识别号码的劳动者没有资格领取该抵免。国税局会针对每份劳动所得税抵免申请，将社会安全号码与社会保障管理局的记录进行比对。
非法移民通常没有资格领取联邦福利。可退税税收抵免的资格取决于联邦税法和移民身份。现行法律通常要求提供有效的社会安全号码才能申请劳动所得税抵免，而额外儿童税收抵免的资格则根据法定要求有所不同。特朗普政府的提案将通过将《个人责任与工作机会调和法案》中的标准应用于某些可退税税收抵免，进一步限制抵免资格。
根据该提案，每位报税人必须依法向国税局证明其移民或公民身份，否则无法完成报税。（盖蒂图片社）
不过，根据新政策，目前符合部分抵免资格的部分美国境内移民将不再符合条件，例如受奥巴马政府童年暂缓遣返计划保护的人士、持有临时保护身份的人士，以及持H-1B签证在美国的临时务工人员。
特朗普政府称，管辖哪些人有资格领取福利项目的《个人责任与工作机会调和法案》，也应适用于可退税税收抵免。
本周发布的一份研究论文估计，根据该提案，将有67.1万人失去劳动所得税抵免资格，其中包括30.9万名儿童。另有110万人将失去额外儿童税收抵免资格，其中包括57.4万名儿童。
波士顿大学、哥伦比亚大学以及税收与经济政策研究所的研究人员表示，大多数将失去这些抵免资格的儿童是美国公民，其父母至少有一方拥有公民身份或特定移民身份。
该政策的批评人士认为，这相当于新增一个勾选框，让联邦政府掌握更多纳税人信息。非法移民将面临两难选择：要么在纳税申报表上声明自己非法留在美国，这可能使他们成为移民执法逮捕的目标；要么在申报表上撒谎，这属于重罪。
部分移民可能会选择第三种方案：彻底停止报税。
“这可能被用作移民执法工具，这很可能就是他们推行这项政策的原因，”倾向自由主义的卡托研究所移民研究主任戴维·比尔在接受美联社采访时表示。
特朗普政府在法庭胜诉 终止埃塞俄比亚移民的遣返保护
批评人士称，这项新政策可能被用作移民执法工具。（克里斯托弗·迪尔茨/盖蒂图片社）
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“这正将国税局拖入本届政府的移民政策当中，”纳税人权利中心执行主任妮娜·奥尔森说道。
特朗普政府此前曾试图利用国税局推行其移民议程。
去年，美国财政部同意与移民和海关执法局共享移民的保密纳税人信息，以帮助该机构确认可驱逐人员。
这项数据共享协议被一名联邦法官叫停，法官裁定其违反了联邦纳税人隐私法。但在协议被叫停前，国税局已经向移民海关执法局提供了4.7万人的地址信息。
本文由美联社供稿。
Trump admin wants to require tax filers to disclose citizenship status to IRS
2026-10-02 01:11:35 EDT / Fox News
Critics say the requirement could be used as an immigration enforcement tool, dragging the IRS into policy disputes
By Landon Mion Fox News
Published October 2, 2026 1:11am EDT
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The Trump administration has proposed requiring U.S. taxpayers to disclose their citizenship and work authorization status to the IRS on the annual tax form that nearly all workers file each year.
The administration claims the proposed requirement would help federal officials stop illegal migrants from collecting federal benefits they are not eligible for, which officials argue could save taxpayers up to $2 billion.
The IRS posted its draft 1040 form for 2026 in late August, which includes the question, “At the time you file your return, are you, and your spouse if filing jointly, a U.S. citizen, U.S. national, or an alien lawfully authorized to work in the U.S.?” The form has “Yes” and “No” checkboxes for both the filer and their spouse.
A draft of a second form, Schedule 3-A, which is used to claim refundable tax credits, features a similar question.
APPEALS COURT UPHOLDS ORDER BLOCKING IRS FROM SHARING TAXPAYER DATA WITH ICE
The Trump administration has proposed requiring U.S. taxpayers to disclose their citizenship and work authorization status to the IRS on the annual tax form.(Anna Moneymaker/Getty Images)
Under the proposal, every tax filer must certify their immigration or citizenship status to the IRS under penalty of law to file their return.
The Treasury Department said the new question aims to keep illegal migrants from taking advantage of refundable tax credits like the Earned Income Tax Credit or the Additional Child Tax Credit, that low- and middle-income workers and families may qualify for and that often result in a refund for eligible taxpayers.
The information collected will be “subject to a variety of privacy, disclosure and other legal protections,” a Treasury official said in a statement without disclosing whether the information would be shared with federal immigration enforcement to target a person for arrest and deportation.
While illegal migrants are not authorized to live and work in the U.S., they still do pay taxes. For example, illegal migrants typically pay into Social Security but generally cannot collect Social Security benefits unless they later become eligible under federal law.
In 2024, the National Taxpayer Advocate found 3.8 million tax returns where a taxpayer used an Individual Tax Identification Number, or ITIN. An ITIN can be issued for multiple purposes, but undocumented workers who cannot obtain a Social Security number are among the people who use them.
According to IRS data, taxpayers who filed those nearly 4 million returns paid $14.4 billion in income taxes and $6.5 billion in Social Security and Medicare taxes.
A valid Social Security Number is required to qualify for the Earned Income Tax Credit, while workers with only an ITIN do not qualify. The IRS checks Social Security Numbers against Social Security Administration records for each claim of the Earned Income Tax Credit.
Illegal migrants are generally not eligible for federal benefits. Eligibility for refundable tax credits depends on federal tax law and immigration status. Current law generally requires a valid Social Security number for the Earned Income Tax Credit, while eligibility for the Additional Child Tax Credit varies based on statutory requirements. The Trump administration’s proposal would further limit eligibility by applying standards under the Personal Responsibility and Work Opportunity Reconciliation Act to certain refundable tax credits.
Under the proposal, every tax filer must certify their immigration or citizenship status to the IRS under penalty of law to file their return.(Getty Images)
However, some migrants in the U.S. who are currently for some of these credits would not be eligible under the new policy, such as people covered under the Obama administration’s Deferred Action for Childhood Arrivals, those with temporary protected status and temporary workers in the country under H1-B visas.
The Trump administration claims that the Personal Responsibility and Work Opportunity Reconciliation Act, which governs who is eligible for benefit programs, should also be applied to refundable tax credits.
A research paper published this week estimates that 671,000 people, including 309,000 children, would lose the Earned Income Tax Credit under this proposal. Another 1.1 million people, including 574,000 children, would lose the Additional Child Tax Credit.
Most of the children who would lose eligibility to these credits are U.S. citizens due to at least one of their parents’ citizenship or immigration status, according to the researchers at Boston University, Columbia University and the Institute on Taxation and Economic Policy.
Critics of the new policy view it as a new checkbox that gives the federal government even more information on taxpayers. Illegal migrants would face a complicated choice to either declare on a tax return that they are unlawfully in the U.S., which could potentially make them a target for immigration-related arrests, or lie on the return, which is a felony.
Some migrants may opt for a third option and stop filing their taxes altogether.
“It could be used as an immigration enforcement tool and that is probably the reason why they are doing this,” David Bier, director of immigration studies at the libertarian-leaning Cato Institute, told The Associated Press.
TRUMP ADMIN SCORES COURT WIN TO END DEPORTATION PROTECTIONS FOR ETHIOPIAN MIGRANTS
Critics say the new policy could be used as an immigration enforcement tool.(Christopher Dilts/Getty Images)
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“It’s dragging the IRS into this administration’s immigration policies,” said Nina Olson, executive director for the Center for Taxpayer Rights.
The Trump administration has previously attempted to use the IRS to carry out its immigration agenda.
Last year, the Treasury Department agreed to share confidential taxpayer information of migrants with Immigration and Customs Enforcement to help the agency identify people for deportation.
The data-sharing agreement was blocked by a federal judge, ruling that it violated federal taxpayer privacy laws. But before it was stopped, the IRS had already given ICE the addresses of 47,000 people.
The Associated Press contributed to this report.