N-400 and Tax filings

[Benjamin44 10]

Hi all,

 

I am getting ready to file my N-400 and am excited to finally be doing it! I have definitely put it off longer than necessary, I moved to the US with an IR1 Visa (obtained via marriage to US Citizen) about 8 years ago.

After going through the entire application, I am wondering about one part of it that may be an issue but I hope isn't. In Part 12, Questions 6-8, there are some questions about US taxes. I definitely do NOT owe any taxes, either federal, state, or local, so I'm all set for question 6. However, I am a bit behind in filing taxes, specifically I haven't yet filed for the last 3 years (I know, I know, shouldn't have waited so long), which could be an issue for question 7A, which asks if I have ever failed to file a tax return. So here are my 2 questions:

 

1) Since I know for 100% sure that I am owed a refund for ALL the tax years I haven't filed yet, and since the statute of limitations for filing to claim a refund has not yet expired on any of them, then maybe I am not yet considered to be someone who has "failed to file a tax return"? And I can just choose "No" for question 7A? After all, there is no penalty whatsoever from the IRS or most states for not filing a tax return, if you are owed a refund, as long as you do it by the 3-year statute of limitations deadline which has not yet passed. And of course, I will definitely be filing in time to claim my refunds. Besides which, it seems the entire point of these questions is to catch people who actually owe tax, or people who filed/considered themselves as non-residents.

 

2) Even if I DO need to answer "yes" to question 7A- perhaps this doesn't matter at this point, and I can go ahead and file without worrying? Remember, I will be able to select that I don't owe any taxes in question 6, and for questions 7B and 8 I will be able to select "No" about considering myself a non-resident. So will I have a problem at all applying with those answers, or is it a big problem to apply if you haven't yet filed some tax returns, even if you are owed a refund and the statute of limitations hasn't passed?

 

Of course, I won't have tax returns to present, but my understanding is that since I have been in the US longer than 5 years and so am not applying for naturalization under the special spouse 3-year provision, I don't actually need tax transcripts at this stage; hopefully someone can confirm this.

 

I know I can also just file all the returns and only then file N-400, but I recently came upon a need to get my citizenship done as quickly as possible and would rather not delay my N-400 application until all the tax stuff is done.

 

Thanks in advance for any help!! Definitely excited to finally be getting the ball rolling on this.

[aaron2020 11,651]

1.  You must mark "yes" that you did not file.  It doesn't matter if you don't owe anything or are due a tax refund.  The fact is that you did not file a tax return.  The purpose of these questions is to disqualify people who don't follow the law by not filing their tax returns. 

 

2.  You got lots to worry about.  Failing to file your tax returns as required shows a lack of good character for citizenship.  Good citizens file their tax returns.  

 

You need to file your tax returns if you want to be a US citizen.  USCIS can deny you citizenship for failing to file your tax returns as required by law.  

 

 

[USS_Voyager 1,972]

1 hour ago, Benjamin44 said:

hen maybe I am not yet considered to be someone who has "failed to file a tax return"?

No, you are the definition of someone who has failed to file a tax return. Tax returns are due April 15th of every year. Everybody knows that. If you didn't file by April 15th every year or get an extension from the IRS, you have failed to file your tax return.

 

1 hour ago, Benjamin44 said:

1) Since I know for 100% sure that I am owed a refund for ALL the tax years I haven't filed yet, and since the statute of limitations for filing to claim a refund has not yet expired on any of them,

That has nothing to do with it. One of the requirements of being eligible for US citizenship is to file yearly tax returns with the IRS. What you owed or owed to you or how much refund is a separate issue. 

 

1 hour ago, Benjamin44 said:

And I can just choose "No" for question 7A?

No, you have to choose "yes". Otherwise, it would be misrepresentation.

 

1 hour ago, Benjamin44 said:

I have been in the US longer than 5 years and so am not applying for naturalization under the special spouse 3-year provision, I don't actually need tax transcripts at this stage; hopefully someone can confirm this

That's wrong. Still have to file taxes my friend. 

 

1 hour ago, Benjamin44 said:

Remember, I will be able to select that I don't owe any taxes in question 6, and for questions 7B and 8 I will be able to select "No" about considering myself a non-resident.

You seem to be hung up on "they owe me money, I don't owe them". That is secondary. The primary consideration is if you file or not. That is considered part of "good moral character" to become a US citizen. 

 

https://citizenpath.com/faq/filing-n-400-overdue-taxes/

 

 

[Downloader 199]

If you apply under your current situation is a 100% Denial.

[Benjamin44 10]

On 11/19/2019 at 1:53 PM, aaron2020 said:

1.  You must mark "yes" that you did not file.  It doesn't matter if you don't owe anything or are due a tax refund.  The fact is that you did not file a tax return.  The purpose of these questions is to disqualify people who don't follow the law by not filing their tax returns. 

 

2.  You got lots to worry about.  Failing to file your tax returns as required shows a lack of good character for citizenship.  Good citizens file their tax returns.  

 

You need to file your tax returns if you want to be a US citizen.  USCIS can deny you citizenship for failing to file your tax returns as required by law.  

 

 

Thanks so much for your response, it is appreciated. The truth is, because the IRS doesn't impose any penalties whatsoever for filing tax returns late up until 3 years after the due date (as long as you don't owe any actual taxes), I didn't know it could be a serious problem on the USCIS side. This has definitely been a learning experience for me and very humbling.

 

I guess the question now is- what is left for me to do? If I file all of my taxes now, can I then go ahead after and file the N-400, and answer "No" to question 7A? Since by that point I will have filed everything? And then I'll be okay to get approved? If yes, do I need to wait until the IRS receives/process my return and refund before filing the N-400, or can I go ahead and file since by the time the interview comes around that will already by done.

 

Or, am I now simply unlikely to get approved for naturalization even after I catch up on my taxes? Hopefully this isn't forever.

 

Any help would be greatly appreciated. I realize I put myself in this situation, however unknowingly. Hopefully, it is still possible to get approved for naturalization at some point.

Thank you for any advice anyone may have.

[Benjamin44 10]

On 11/20/2019 at 7:37 AM, Downloader said:

If you apply under your current situation is a 100% Denial.

 

Thanks so much for your response, this is really helpful to know. I will not file the N-400 until after all my taxes are filed.

Do you think I will be okay and able to get approved if I first file my taxes, and only then file the N-400, and be able to answer "No" to question 7A? How much time should I give in between? Any advice would be greatly appreciated. I know I made my own bed here, hopefully there is still a way for me to become a citizen at some point.