Not the right path at all. u/Jalapeno_gringo, it's appropriate to look up the definition of "U.S. citizen" for the purposes of the form that requests it, but this is not the nexus by which an information return declares money to be "income"; see my other comments. Those who are waving the "noncitizen" flag are muddying the waters, typically self-deceived, and have no evidence or provable victories. It's true that being a sovereign citizen, one who authorized the state government that authorized the federal government, has certain noblesse oblige associated, but declaring oneself a noncitizen is flat abrogation of both the privilege and the responsibility.