No taxes for first year and naturalization

[Aaza 6]

Hello 

 

I became a permanent resident at the end of December 2017. I moved right before Christmas and didn't even start looking for work till the middle of Jan 2018 ( my SS card is dated mid Jan). I am in the process of filing my n400 on the 3 year rule. I was wondering how you guys suggest I should tackle the following questions 

 

 

The answer here would be Yes and I would explain that in 2017 I moved on this date in December . My taxable income that year was below the threshold for 2017 (i.e. 10,400 ) so I was not required to file a return. 

 

I have no idea what this question means but I never considered myself a non resident once I moved. I mean my residence started the day I entered the USA right ? 

 

 

By the time I potentially get an interview call sometime next year I would have filed taxes for 2020. I already have taxes for 2018 and 2019. Is this the correct way to go about this. 

[aytechz 0]

I have similar situation, I entered the US at September and was unemployed for that year, so did not file taxes. 

[NotMoreForms 68]

The question about "non-U.S. resident" is referring to your tax status.  This is not the same as immigration resident.  You should check the IRS requirement to be classed as a "resident for tax purposes".  Depending on timings you may find you are classed as a "non-resident for tax purposes".  This can all get quite complex and can change what reason you use for the first question.

 

[wololo 28]

Interesting: I was under the same situation as the person above, I was unemployed the first few months after becoming resident so I did not file taxes for that year, because you're not required if you didn't have any income, but in my application I answered "No" to the question that I have never not filed taxes. I guess when I have been required to file taxes I have always filed. If the question arises at my immigration interview I'll have to clarify that. No big deal in my opinion. 

Edited September 14, 2020 by wololo

[Fr8dog 312]

 

Check out this link:

https://www.irs.gov/individuals/international-taxpayers/determining-alien-tax-status

 

By going "yes" on 7a and "yes" on 7b, it looks like you are stating. I was legally present in the country in 2017, but it was not long enough for me to be required to file taxes.

[SusieQQQ 11,587]

18 minutes ago, Fr8dog said:

 

Check out this link:

https://www.irs.gov/individuals/international-taxpayers/determining-alien-tax-status

 

By going "yes" on 7a and "yes" on 7b, it looks like you are stating. I was legally present in the country in 2017, but it was not long enough for me to be required to file taxes.

There is no such thing as “not long enough” to file taxes when you have a green card. The green card test is more important than presence - the day you become an LPR is what matters. ”If you meet the green card test at any time during the calendar year, but do not meet the substantial presence test for that year, your residency starting date is the first day on which you are present in the United States as a Lawful Permanent Resident.” https://www.irs.gov/individuals/international-taxpayers/alien-residency-green-card-test

 

So OP, yes you can answer that you did not make enough income as a reason. Some people have filed anyway in situations like this simply to prove they are meeting all their obligations as LPRs (and just not owed/paid any tax), but I think your explanation should be sufficient.

[Fr8dog 312]

6 minutes ago, SusieQQQ said:

There is no such thing as “not long enough” to file taxes when you have a green card. The green card test is more important than presence - the day you become an LPR is what matters. ”If you meet the green card test at any time during the calendar year, but do not meet the substantial presence test for that year, your residency starting date is the first day on which you are present in the United States as a Lawful Permanent Resident.” https://www.irs.gov/individuals/international-taxpayers/alien-residency-green-card-test

 

So OP, yes you can answer that you did not make enough income as a reason. Some people have filed anyway in situations like this simply to prove they are meeting all their obligations as LPRs (and just not owed/paid any tax), but I think your explanation should be sufficient.

Woah, my bad!!!

I assumed the OP went the I-129 route not the I-130 route. So you are absolutely correct.

[Aaza 6]

Thanks for tall the help guys. I actually tried to file the taxes but the person I went to said it is not required. I also went down the rabbit hole of the green card test and substantial presence test or the irs website. I am definitely not a lawyer but my understanding of the tests were that before I became a LPR any income earned is not taxable in the first year you become a resident. Any income earned afterwards is most definitely taxable.  But to save on all the confusion I think it makes sense that I go with 

 

"I moved on -- Dec 2017, my taxable income was below the filing threshold for that year https://www.irs.gov/pub/irs-prior/i1040gi--2017.pdf. Hence I did not file taxes for 2017. I have subsequently filed taxes for all years ( attached)."

 

 

 

Edited September 14, 2020 by Aaza

[Aaza 6]

On 9/13/2020 at 2:25 AM, aytechz said:

I have similar situation, I entered the US at September and was unemployed for that year, so did not file taxes. 

Have you filed for citizenship ? did that come up ?

[SusieQQQ 11,587]

44 minutes ago, Aaza said:

Thanks for tall the help guys. I actually tried to file the taxes but the person I went to said it is not required. I also went down the rabbit hole of the green card test and substantial presence test or the irs website. I am definitely not a lawyer but my understanding of the tests were that before I became a LPR any income earned is not taxable in the first year you become a resident. Any income earned afterwards is most definitely taxable.  But to save on all the confusion I think it makes sense that I go with 

 

"I moved on -- Dec 2017, my taxable income was below the filing threshold for that year https://www.irs.gov/pub/irs-prior/i1040gi--2017.pdf. Hence I did not file taxes for 2017. I have subsequently filed taxes for all years ( attached)."

 

 

 

That’s correct, first year you file dual, as non resident till the day before you got a green card, and resident from the day of. (Or that’s what you’re supposed to do, anyway. Our accountant just filed for the literally few days we were resident for in our first year. Neither the IRS nor USCIS ever questioned that.) I will note that part of the reason we filed this was that we knew we would be out of the US for much of the following year so it was partly about maintaining residency. 

 

i think your explanation above is fine.  

Edited September 14, 2020 by SusieQQQ