Question about taxes and filing the N-400

[elmcitymaven 9,712]

My ex has been eligible for citizenship for some time, but for the fact that he didn't file his 2010 return (I know, I know). Anyway, he's going to be completing it in the next week. He's filed every year besides 2010; this year he filed for an extension, which was accepted, and he will file the return by October 15th. So my question is this: will he be eligible to file the N-400 after he files the 2010 return next week, or after he files the 2013 return in October, given that he is in an authorized period of extension?

[elmcitymaven 9,712]

Bump? Or is this a really esoteric question?

[JohnR! 5,495]

My ex has been eligible for citizenship for some time, but for the fact that he didn't file his 2010 return (I know, I know). Anyway, he's going to be completing it in the next week. He's filed every year besides 2010; this year he filed for an extension, which was accepted, and he will file the return by October 15th. So my question is this: will he be eligible to file the N-400 after he files the 2010 return next week, or after he files the 2013 return in October, given that he is in an authorized period of extension?

He will be able to file provided his tax situation is current, which means, he can file once he has taken care of his 2010 taxes. At the rate the USCIS is moving with citizenship interviews chances are that his interview date will fall after the extension deadline for 2013, so he may be best served by filing as soon as he can. (The rule is he needs to present the transcripts for the last three years, except in case he spent 6 months or more outside the US in which case he needs to produce five years worth of tax evidence. I would recommend transcripts.). Have him prepare a written explanatin as to why he failed to file his taxes for any past years, even if he has filed late, just in case.

In addition, if he owes the IRS any money as a result of any filings - current or past years - he will need to present proof that he is current with any payment plan he has agreed upon, so just filing past taxes will not suffice if he ends owing Uncle Sam any money.

In essence, he must be current at the time of filing, which he is until his extension deadline. He will have to be current at the time of his interview, which means he will have to provide evidence he has filed all years, current and past if his interview falls beyond the extension deadline. He will have to present proof - communications, agreements, account info, the lot - if he owes any backtaxes during the process.

I hope this helps.

ETA: Have a look at the checklist of this document: http://www.uscis.gov/sites/default/files/files/article/M-476.pdf

Edited August 16, 2014 by JohnR!

[elmcitymaven 9,712]

Wonderful -- thank you! We did his taxes and he owes $11 for 2010. On the other hand, I am in an installment plan for 2009, a year when he made a loss but I did quite well, and we filed jointly. As long as I'm current on the plan (which I am), this will be sufficient, correct? I assume he'll need to bring proof I am current with the IRS for that year, since it was a joint ITR. The amount I have left to pay for 2009 is minimal, and though it probably won't be paid off completely by the time he files, it will be nearly there.

[JohnR! 5,495]

Wonderful -- thank you! We did his taxes and he owes $11 for 2010. On the other hand, I am in an installment plan for 2009, a year when he made a loss but I did quite well, and we filed jointly. As long as I'm current on the plan (which I am), this will be sufficient, correct? I assume he'll need to bring proof I am current with the IRS for that year, since it was a joint ITR. The amount I have left to pay for 2009 is minimal, and though it probably won't be paid off completely by the time he files, it will be nearly there.

Yes, if you are current on your payment plan for 2009 he will be fine - make sure he keeps copies of statements to show as evidence that you did good and are current on the payment plan. It really doesn't matter how much you owe, the important thing is that you're current with the payments. Have him start gathering copies of these statements on a regular basis and putting them on a file so that he will have the handy to show at the interview or earlier if required.