N400 - Part 11- Question 7: have you ever not filed a federal, state or local tax return since becoming a permanent resident?

[nunosanches 0]

Hi everyone,

I'm currently filling in N400 form for naturalization and have doubts in terms of what the question asks and how to answer it.

Before that, a bit more background on my immigration / tax situation:

• Moved to the US in August 2013
• Greencard received February 2014
• Was not required so did not file tax returns in the US in 2014 related to year 2013 because (i) didn't meet green card test; (ii) didn't meet substantial presence test; (iii) didn't have any income in the US in 2013

Part 11 - Question 7:

(A) Have you ever not filed a federal, state or local tax return since becoming a permanent resident?

(B) If "yes" did you consider yourself to be a "non-US resident"?

I'm not sure how to fill-in these two questions above:

1. I have not filed any tax return in April 2014 because I didn't have to. According to the wording on part (A) of the question it seems I should say "Yes". Is that the right way to do it?
2. What about (B)? When I was considering whether to file or not a tax return in April 2014 (regarding tax year 2013), I was a permanent resident but didn't have to file for 2013 (because in 2013 I was a non-US resident). Question is confusing. What should I answer here?

Thank you in advance for your help.

Regards,

Nuno

[arken 4,197]

Did you file tax return in 2015 for tax year 2014 and in 2016 for tax year 2015? If yes you would answer NO to question A.

This question is about filing tax return since you became permanent resident. You became resident in 2014 so you consider tax year starting 2014 for filing tax return. Tax year 2013 is out of picture.