IRS Acknowledges Constitutional Citizens as U.S. Nationals in the 1040-NR Instructions for 2023
For the first time EVER, IRS began in 2023 acknowledging Constitutional Citizens as U.S. nationals in the 1040-NR Instructions:
SOURCE: 1040-NR Instructions, https://www.irs.gov/instructions/i1040nr, downloaded 1/14/25.
The Schedule OI they are referring to is at:
https://www.irs.gov/pub/irs-pdf/f1040nro.pdf
Note that they are saying above that you don’t have to answer Items A and B if you are a U.S. national, which also includes a Constitutional or Fourteenth Amendment citizen. Thus, they seem to suggest just putting “U.S. national” in Blocks A and B if you are a Constitutional citizen and ignoring the rest.
In all previous years, IRS acknowledged U.S. nationals as being ONLY from American Samoa and Northern Mariana Islands, which are possessions under 8 U.S.C. §1408, 8 U.S.C. §1452, 8 U.S.C. §1101(a)(22)(B).
It appears the IRS is now getting in line with the recent change to the Department of State regulations for issuing passports so the approach is now uniform for acknowledging ANY American as a “U.S.* national” between DOS and IRS:
- 22 C.F.R. §51.1 Defines a “U.S. national” as ONLY 8 U.S.C. §1408 and 8 U.S.C. §1101(a)(22)(B) and yet
- 22 C.F.R. §51.2 acknowledges that U.S. nationals include U.S. citizens or U.S. nationals. This “U.S.* National” thus encompasses a COMMON LAW national from a state, just like the IRS now does starting this year.
They ARE NOT clarifying the above distinction, though. They don’t want to admit that there is such a thing as a common law “national” such as we identify in 8 U.S.C. §1101(a)(21) who is not ALSO an 8 U.S.C. 1101(a)(22) STATUTORY “national of the United States” from ONLY possessions. What you are seeing is squirming by the IRS at the edges between the COMMON LAW and CIVIL STATUTORY law documented in the following article:
PROOF OF FACTS: Why the government CAN’T AND WON’T RECOGNIZE PRIVATE OF FOREIGN and ONLY RECOGNIZES PUBLIC and DOMESTIC, FTSIG
https://ftsig.org/proof-of-facts-why-the-government-cant-and-wont-recognize-private-of-foreign-and-only-recognizes-public-and-domestic/
This is also similar to recent changes in Black’s Law Dictionary. They now OFFICIALLY acknowledge U.S. citizens and U.S. nationals but incorrectly define it. See:
Black’s Law Dictionary Capitulates with Us and Defines “U.S. Citizen” as a “national”!, FTSIG
https://ftsig.org/blacks-law-dictionary-capitulates-with-us-and-defines-u-s-citizen-as-a-national/
For a list of the types of American Nationals in all the various contexts, see:
Summary of Different Types of American Nationals, FTSIG
https://ftsig.org/summary-of-different-types-of-american-nationals/
They must be reading this website, because we have been trying to educate them about this and they are now actually implementing it for the FIRST time ever! This is HUGE!