LPR - Income under IRS filing threshold, do I need to file a tax return?

[L and T 9]

Here's my situation:

I moved to the US on a K1 visa in Feb 2013, received my green card at the end of July 2013. I did not have any income until the end of 2013, my wife was a full time student at that time, receiving non-taxable subsistence pay from the VA.

Now, according to IRS rules we would not have had to file a tax return for that year, as we are clearly under the filing threshold.

However, USCIS says "you are required to file your income tax returns and report your income..." under the "rights and responsibilities of a Green Card Holder".

I would assume that I would not have to file a tax return for that year, as under the threshold. Now I have heard from other people that, as a permanent resident, I have to file tax returns every year under any circumstances, which does not make any sense to me in my situation. Of course I filed tax returns once I had income.

I am about to file my N400, where I will have to answer the question about ever NOT having filed taxes since becoming a permanent resident. What if I answered that question with "yes" and attach an explanation, as I was not required to file according to IRS rules? Could that cause any problems for me? Or would it be advisable to file a tax return with zero income and then answer the question with "no"?

Thanks for your help!

[Nich-Nick 3,354]

If it was me, I would not file a return. I believe the intent (under the good moral character area) is to make sure you did not

fail to pay any taxes due

or failed to file when you clearly listed a job for most of 2013 in the employment history section,

or failed to file a return on worldwide income if you worked abroad,

or filed fraudulently by claiming to be single or having a bunch of fake kids on your return to get extra exemptions.

Check out the USCIS Policy Manual, Chapter 12, Part F waaay down the page

https://www.uscis.gov/policymanual/Print/PolicyManual-Volume12-PartF.html

There was a valid and legal reason you did not file. Your moral character passes on tax returns.

Edited April 17, 2016 by Nich-Nick