Item 7: If you did not file a tax return since you became a lawful permanent resident, even if you were not required to file based on your income, check “Yes” and provide a written explanation.

Items 6-8: Payment and Filing of Taxes
Unlike the old version of the N-400 form which asked if the applicant had ever failed to file a required federal, state, or local tax return, since becoming a lawful permanent resident, the new form no longer asks only about required tax returns. Instead, the new form asks whether the applicant has ever not filed a federal, state, or local tax return since becoming a permanent resident. CIS recently clarified that if the applicant ever did not file a federal, state, or local tax return since becoming a lawful permanent resident, even if the applicant was not required to file based on his or her income,29 the applicant should check “Yes” and provide a written explanation on a separate sheet of paper. 30 While CIS prefers applicants to include their explanation in a separate attachment, some practitioners suggest writing a short explanation in the margins. For applicants who filed all required taxes, a written explanation may state something like, “I have filed all required taxes. However, some years (list years if recall those), I did not file because my income was below the minimum income threshold, and therefore I was not required to file.”

NOTE: At the naturalization interview, adjudicators frequently phrase this question differently, i.e.: “Have you always paid your taxes?” These applicants can say, “I have not had to, because my income was too low.” Or, “I paid all taxes I was required to pay, but some years I did not have to file because my income was low.” Some CIS offices require applicants bring copies of tax returns for the three years preceding the interview. You should do some research to determine what your jurisdiction requests regarding tax returns.