Have you filed taxes?

When the USCIS officer asks whether the applicant has filed taxes, the answer should be "Yes" if the applicant has filed all required federal, state, and local tax returns for the residency period (5 years for most applicants, 3 years for spouses of U.S. citizens). Filing tax returns is one of the most basic obligations of permanent residents and a key part of the good moral character requirement. The N-400 application Part 12 specifically asks: have you ever not filed a Federal, state, or local tax return since you became a permanent resident? An applicant who has not filed required returns may face denial of the application until the filings are made and brought current.

United States tax law requires permanent residents to file federal income tax returns each year reporting worldwide income (with certain exclusions and credits), regardless of where the income was earned or where the applicant lives. Filing requirements depend on income level, filing status, age, and other factors, but most working applicants must file. Even applicants with very low income may need to file if certain credits or refunds apply. Self-employed applicants generally must file if net self-employment earnings exceed 400 dollars.

State tax filing requirements vary; some states have no income tax (Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, Wyoming, plus New Hampshire which taxes only investment income), others require filing. Local income tax filings are required in some cities (New York City, Philadelphia, San Francisco, etc.).

The applicant should bring federal tax returns (Form 1040) for the past 5 years (or 3 years for spouses of U.S. citizens). State tax returns for the same period should also be available. Tax transcripts can be obtained from the IRS through irs.gov/transcripts and serve as official confirmation of filing. Applicants who are not sure whether they filed should obtain transcripts before the interview. Applicants who have filed jointly with a spouse should have copies showing both signatures. Applicants who have filed extensions should bring documentation.

Applicants whose tax filings are complicated (foreign income, self-employment in multiple states, business ownership, etc.) may want professional tax help to ensure compliance. Applicants who have not filed required returns should file delinquent returns before the interview if possible. Late filing without owing tax usually has minimal consequences. Late filing with owed tax involves penalties and interest, but the IRS offers payment plans through Form 9465.

Calling oneself a non-resident for tax purposes (filing Form 1040NR or claiming non-residency under tax treaty) while holding a green card is a particular problem because it conflicts with permanent resident status.