This bill adds a new section to the Internal Revenue Code to create a program that lets taxpayers download individual income tax forms pre-populated with information the IRS already has from reporting (for example, reported wages and other income). The Secretary must make reported return information available under the program within 15 days after the IRS receives it. Returned information must be offered both as a printable document suitable for manual completion and as a computer-readable file suitable for tax preparation software. The Secretary must set data-download standards and provide a demonstration server by October 31, 2026. By February 15, 2027, and each year after, the Secretary must provide a secure function on the IRS website so taxpayers can download partially populated 1040, 1040A, and 1040EZ forms. Before downloading, taxpayers must acknowledge they are responsible for the return’s accuracy and must verify the provided information. The Social Security Commissioner must provide wage and self-employment information to the Secretary by January 31 of the year after the calendar year the wages relate to (with a best-efforts target of January 31, 2027 for 2026 data). The bill also sets the filing deadline for information returns to January 31. The changes apply to taxable years beginning after December 31, 2025.
No publicly available information on costs or savings is included in the bill text or metadata.
The bill directs the Secretary to create an "autofill" program and technical standards so taxpayers can download partially pre-populated tax forms and data files for software. The sponsors introduced the measure to require specific deadlines and formats for making reported return information available.
No publicly available information on opponents’ views is included in the bill text or metadata.