5 years taxes question

[Ronnie12345 7]

Hey everyone,

I just got my I-751 approved (with divorce waiver) and I am mentally preparing for the final hurdle. The earliest I can apply to N-400 is August 2025 (general 5 year rule). My question is about taxes. 
 

I currently have taxes filed for the following years:

2021,2022,2023. 
 

By Aug 2025, I will have taxes filed for 2024. 

I am missing 2020. I was dependent on my ex-husband and I only got my conditional green card on Feb 2021. It was my ex-husband who would have filed it and I don’t have a copy of it. Tbh I don’t think he even filed it since he was so broke during that time. 
I don’t have any contact with him. 
 

What do I do?

[OldUser 6,455]

In 2020, were you a tax resident? Did you have any income?

 

This is a bigger question, whether you ever failed to file taxes when you should have.

 

One option is to simply apply in January 2026, this way you'd have to provide transcripts for 2021, 2022, 2023 and 2024. Possibly 2025 if you file before the interview.

 

But it doesn't solve the question whether you ever failed to file taxes.

 

 

Edited September 20 by OldUser

[Ronnie12345 7]

When does one become a tax resident? 
If it’s until you get the green card, then I wasn’t as I didn’t get the green card until Feb 2021. 
 

If it’s until you get the EAD, then I guess I was from Oct - Dec of 2020. 
I believe my ex-husband filed it jointly. If so, how do I get a copy of it? I don’t have contact with him and don’t know the accountant he used. 

[OldUser 6,455]

27 minutes ago, Ronnie12345 said:

When does one become a tax resident? 
If it’s until you get the green card, then I wasn’t as I didn’t get the green card until Feb 2021. 
 

If it’s until you get the EAD, then I guess I was from Oct - Dec of 2020. 
I believe my ex-husband filed it jointly. If so, how do I get a copy of it? I don’t have contact with him and don’t know the accountant he used. 

Whenever you spent 183 days in the US... 

 

https://www.irs.gov/individuals/international-taxpayers/substantial-presence-test

 

 

[Lil bear 4,140]

1 hour ago, Ronnie12345 said:

When does one become a tax resident? 
 

Two assessments.. 

1. are you a gc holder

OR 

2. were you physically present in N the US for 183 days or more in the tax year

 

A Yes to EITHER question makes you a  resident for IRS tax purposes for that year.

 

 If its yes to #1 , then you are a tax resident for the period of the tax year that you held the GC 

Edited September 21 by Lil bear