gotaluvme

Question. We're about to file US citizenship papers for a relative, who's had a green card for years and qualifies to get citizenship. They had no job and no earnings this year and didn't file taxes. Should we send in the citizenship application or do we need to do something else first? The lack of a tax filing is a question we wonder about and don't want it to cause problems later.

Thank you for your answers.

Rete

Is the relative elderly? Are they retired? Do they collect a pension and/or social security from either the US or from abroad? If so, then they still need to file income taxes as a pension, retirement benefits and social security benefits are considered earnings.

The tax returns are not required for filing the N-400 online. So they can do that now and determine if they need to actually file with the IRS after the fact.

civilservant

They can always go back and file the last 3 years if they really need too, even if they owe no tax.

gotaluvme

thank you. I see on the N-400 application the line about "have you EVER not filed federal, state or local taxes" Yes or No checkboxes. They don't say whether it affects your application or not. They don't give a reason for that line such as: "did you have no earnings" just scare everyone into believing it is required.

civilservant

Generally speaking, the only time that you should not file a tax return is if you have 0 (that is, absolutely no) income. I file my grandmother-in-laws taxes every year despite her being on Social Security only, since it is is income.

Rete

Filing of taxes is indicative of your good moral character. If you don't have income or less than the amount required to file taxes, then you just discuss this at the time of the interview. And yes, it is required to file taxes if you are living inside of the US as a resident and in some cases as a non-resident. One of the stipulations of naturalizing is proving your good character and filing taxes is one means of proof.

You haven't answered whether this relative is a senior citizen and if they are living on a pension or social security, etc.

Do they speak English? Read English? If not, are they over the age where that part of the test at the interview can be waived?

gotaluvme

They have no strikes against them whatsoever to prevent them from being accepted as a citizen. They are also not a senior yet. They speak some English but have trouble reading it. The country they are from has a tax treaty with the USA. They aren't federal employees and technically only federal employees are required to pay income taxes. (which is hidden from most people. But nobody wants to take on the government so they pay up anyway. There are some people that take on the government on this issue and some actually win but there are more losers than winners sitting in prison over it. Same is true about the "drivers" license scheme which most people don't know about)


Are you saying we should
A) Check box that they have always filed taxes and do nothing else, hope to sail through the application without a problem?
B) Check box that always file taxes but file the missing year(s)
C) Checkbox Answer NO, that they have not filed all years of taxes and just deal with it at the interview as to why (was not required, income too low)
D) something else?


Thank you

civilservant

Well that, put simply, would be a lie. So no.

I would do this one, it's the simplest way. You have to remember that the Officer that reviews the case is looking for ways to say yes and get it off their desk, so make it as straightforward as possible for them.

Rete

Before I bow out of this discussion, I am concerned with your recent post that the person you are helping to complete the N-400 for does not read English well and with that I assume they do not write English either. Here is the waiver information for that portion of the naturalization test:

Age and Residency Exceptions to English. The applicant is age 55 or older at the time of filing for naturalization and has lived as an LPR in the United States for at least 15 years. The applicant may take the civics test in his or her language of choice with the use of an interpreter.

BTW it doesn't matter if you are from a country that has a tax treaty with the US. If your pension comes from a foreign country, worldwide income must be reported to the IRS. My husband has had a military pension from Canada since 1996 and old age benefits with a reduction in his military pension according to Canadian law since 2010. He must file his taxes in the US and he must include his military pension and old age benefits. He is not double taxed on these monies but the tax paid to Canada are used as a tax credit in the US on his IRS form.

It would benefit the person you are assisting to at least consult with a knowledgeable tax accountant to be 100% sure that they do not have to file with the IRS or if they do have to file back taxes, they have someone who knows how to assist them.

Good luck to your in-laws. The US wants them to become a US Citizen and the tax issue is merely a bump in the road, as is the language issue.

gotaluvme

Thank you all for your advice and information.
We took Rete's suggestion and contacted a tax professional.
In this case, we were advised to answer "yes"; there were times where relative didn't file. The USCIS should contact the IRS and determine if taxes were required. There was no income, no tax liability and no requirement to file.