What am I going to do now ?

[nigel 7]

Maybe you are in a hurry for some reason and that is you business.

BUT if you file in August your application will be rejected because you are NOT ELIGIBLE

You have to be living here for 3 years prior to filing the application.

Correct..or have been physical present in the us for the min of 18mths (3 yr rule) or 30 mths (5 yr rule) of being a P.R

Your tax returns are very important proof that you are eligible for naturalization. "On the day of your interview", bring certified tax returns for the last 5 years (3 years if you are married to a U.S. citizen). Certified tax transcripts may be ordered by using Internal Revenue Service (IRS) Form 4506-T available at

www.irs.govor calling 1-800-829-1040.

[Justine+David 218]

It's considered a federal crime not to file your taxes, even if you don't owe anything. You and your wife can be put in jail if you don't do so. Not paying your taxes is different--you can't be thrown in jail for not paying your taxes. But you can be for not filing. Seriously, get this straightened out for both your sakes...

[nigel 7]

It's considered a federal crime not to file your taxes, even if you don't owe anything. You and your wife can be put in jail if you don't do so. Not paying your taxes is different--you can't be thrown in jail for not paying your taxes. But you can be for not filing. Seriously, get this straightened out for both your sakes...

Yep agree...IRS here Don't play like they do in the Uk.....your either wright or wrong....no grey area here...

When a immigrant gets there green card and letter....it should say welcome to America now pay your taxes.

Justine and david,,,,FYI....Did you know that once you become a USC is a great thing for a number of reasons, but as from one brit to another, if you are a uk/ usc then your married to the IRS for the rest of your life...unless you have given your usc up or taken from you...

But anyway my point is ...say you became a usc and your from the uk then if one day you moved back to the uk one day.....then you still have to file with the IRS every year.

any earning over $95.000 is taxable by the IRS...this is a uk/usa tax treaty.

But that is the only downside to become a dual uk/usc...

so i hope i never win the uk/euro lotto....i guess somebody will be claiming my prize

so just giving you brits Food for thought before you take the plunge...

[Bforbarree 4]

Have you looked at the N-400 form yet?

There's a truckload of questions, all in blocks, and the boxes are all lined up nicely so that you know they either want to have you answer all with YES or all with NO (it switches). Like:

Are you crazy or mentally retarded?

Have you ever murdered someone and did not get caught?

Have you ever been a member of the Nazi movement?

Have you ever failed to submit a tax return since becoming a resident?

If you mark one box out of "alignment" that's an issue to be revisited. As an LPR you are required to file a tax return. So I agree with Inky: file it tomorrow, late, which takes 5 minutes and cost nothing. You also owe no taxes and there is no late fee for filing.

Once all of that has been taken care of, order tax transcripts for 2008, 2009, and 2010, again, all free of charge, and be confident that you can mark NO to the question when mailing off your N-400.

I have looked at the form (we are very keen to get all this red tape behind us as well!) and the question is Have you ever failed to file a required federal state or local tax return. My CPA told us that my husband was not required to file in 2008 because he had no income, he could file if he wanted to but it was not required.

It looks to me like to OP is keen to get this going and he very well may decide to go back and file for 2008, great!

But from he has said here and going by what I was told by my CPA in regards to our personal situation, it seems that he has not broke the law and the answer to the question on the form would be NO, he has not failed to file a required tax return, which is what USCIS wants to hear.

[liberal 0]

Thanks for advice. i will file back taxes for 2008 and I and my wife are in no hurry to file for citizenship but my co-sponsor is. they want me off thier back.

[Justine+David 218]

I have looked at the form (we are very keen to get all this red tape behind us as well!) and the question is Have you ever failed to file a required federal state or local tax return. My CPA told us that my husband was not required to file in 2008 because he had no income, he could file if he wanted to but it was not required.

It looks to me like to OP is keen to get this going and he very well may decide to go back and file for 2008, great!

But from he has said here and going by what I was told by my CPA in regards to our personal situation, it seems that he has not broke the law and the answer to the question on the form would be NO, he has not failed to file a required tax return, which is what USCIS wants to hear.

Looking into it a bit deeper, yup, you're right, there's a minimum threshold, about $9k you need to make in order to file. However, if the OP's wife made more than that in 2008, she should still go back and file.

[Brother Hesekiel 2,235]

It's hard to find a tax professional these days who is also an expert in unique immigration issues.

Kudos to those who have found one.

For the rest of us, while there's a way around "required" vaccinations, and there are ways to get a waiver approved, and ways to explain why the immigrant didn't file taxes or was arrested but the released, it's always nice to sail through the immigration process smoothly without any potential issues coming up. And if such issues can be resolved by filling out one form and mailing it off, I will continue to suggest such path.

Just my 2 cents.

[Bforbarree 4]

Thanks for advice. i will file back taxes for 2008 and I and my wife are in no hurry to file for citizenship but my co-sponsor is. they want me off thier back.

Brilliant!

Just check your dates to be sure that you send your N400 after the 3 year anniversary of the date when you have met all requirements. Do not file before the 3 year anniversary of your entering the USA to live as a PR with you wife ALSO do not file before the 3 year PR anniversary of the PR date on your greencard.

[Kathryn41 3,205]

Brilliant!

Just check your dates to be sure that you send your N400 after the 3 year anniversary of the date when you have met all requirements. Do not file before the 3 year anniversary of your entering the USA to live as a PR with you wife ALSO do not file before the 3 year PR anniversary of the PR date on your greencard.

Actually, the above isn't quite accurate. You need to have been married for 3 years when you apply, but you are allowed to apply 90 days prior to your green card third anniversary as long as you have been married 3 years at the time. If you have your interview prior to the third anniversary of the green card, then they will just hold off on making a decision until you pass the 3rd year green card anniversary as well. So, if you meet the 3 year marriage requirement and all other conditions, you are allowed to apply up to 90 days prior to meeting the 3rd anniversary of the green card requirement.

http://www.uscis.gov/files/article/M-476.pdf see the note in the box at the bottom of page 22.

[nigel 7]

Its a no brainer...whatever it states on the P/R card resident from xx/xx/xx make 3 yrs from that date , minus 90 days if you want to apply early.

whats the problem here i dont know...

besides the poster hasnt filed 08 taxes yet...and i mean Joint IRS taxes, something he/she can do in 5 mins down the local uncle sams...

then hopefully the applicant can have 3 yrs Joint taxes 08/09/10 and hopefully fingers crossed meets the physical presence of the min of 18 mths out of 3 yrs..

The poster can either wait until next year....or file 2008 taxes which his spouse should have done anyway in 2008...as he/she was married...simple as that..

get 08 sorted or wait till next year...simple...

oh yep....for people thinking they can be slick and say ooops we didnt know we had to file taxes...i would love to be a fly on the wall at a interveiw who thinks there slick..

job done..

[duly 0]

There are two different things in play here. One is the question on N-400 asking whether you ever failed to file a tax return since becoming a PR and the other is providing evidence of marriage through jointly filed tax returns for an N-400 applicant filing based on marriage to a US citizen.

Regarding the latter, you are not required to send 3 year tax returns as evidence when filing. If you look-up the n-400 document checklist, it is one of the options you can use to prove a valid and real marriage, not the only option. Hence, no need to delay filing your n-400 to wait for 2011 taxes. Having said that, they will almost always ask you to bring your returns for the last three years to your interview through a yellow letter or your interview letter and by the time you get your interview appointment it would most likely be 2012 and you can take your 2011 taxes with you if you file immediately in Jan 2012. I filed my n-400 recently based on marriage to a USC and I did not submit my tax returns or transcripts with the application since my tax transcripts had not arrived at the time of filing. I submitted other evidence such as children's birth certificates, joint bank accounts, etc. I just followed the document checklist exactly. Now I got an interview notice and they have asked me to bring the tax trancripts with me to the interview, which I have now received.

Regarding the former, you can check yes and then provide an explanation at the time of interview or simply file a 2008 return, which is the easiest and ideal thing to do. There are no penalties for late filing in your case if you had no income and owe no taxes. IRS will hold nothing against you. I am a CPA and I know what I'm talking about - just fill out 1040EZ and mail it in - it'll take 5 minutes. You do not want to give the ever so courteous USCIS an opportunity to give trouble to you. One of my friends was sent back from his interview with a request to furnish more evidence since he did not have a joint credit card statement to show when asked for at the interview. Keep in mind that he was never asked to bring it in the first place infact there was not mention of it througout the application process. This guy had provided joint tax returns, insurance plans, birth certificates of children and everything else you could imagine. So it is only prudent that you do not rely on USCIS to be reasonable and understanding. Especially in your case, when there are no complications with your 2008 taxes, not filing the return, even if you weren't required to, does not make any sense.

Hope this helps!

[Bforbarree 4]

Actually, the above isn't quite accurate. You need to have been married for 3 years when you apply, but you are allowed to apply 90 days prior to your green card third anniversary as long as you have been married 3 years at the time. If you have your interview prior to the third anniversary of the green card, then they will just hold off on making a decision until you pass the 3rd year green card anniversary as well. So, if you meet the 3 year marriage requirement and all other conditions, you are allowed to apply up to 90 days prior to meeting the 3rd anniversary of the green card requirement.

http://www.uscis.gov/files/article/M-476.pdf see the note in the box at the bottom of page 22.

I am sorry, I was wrong. We have been checking this out and I was going by I read in the guides (residing continuously in the United States for three years if immediately preceding the filing of the application)...better to use the USCIS Instructions of course!

[Bforbarree 4]

There are two different things in play here. One is the question on N-400 asking whether you ever failed to file a tax return since becoming a PR and the other is providing evidence of marriage through jointly filed tax returns for an N-400 applicant filing based on marriage to a US citizen.

Regarding the latter, you are not required to send 3 year tax returns as evidence when filing. If you look-up the n-400 document checklist, it is one of the options you can use to prove a valid and real marriage, not the only option. Hence, no need to delay filing your n-400 to wait for 2011 taxes. Having said that, they will almost always ask you to bring your returns for the last three years to your interview through a yellow letter or your interview letter and by the time you get your interview appointment it would most likely be 2012 and you can take your 2011 taxes with you if you file immediately in Jan 2012. I filed my n-400 recently based on marriage to a USC and I did not submit my tax returns or transcripts with the application since my tax transcripts had not arrived at the time of filing. I submitted other evidence such as children's birth certificates, joint bank accounts, etc. I just followed the document checklist exactly. Now I got an interview notice and they have asked me to bring the tax trancripts with me to the interview, which I have now received.

Regarding the former, you can check yes and then provide an explanation at the time of interview or simply file a 2008 return, which is the easiest and ideal thing to do. There are no penalties for late filing in your case if you had no income and owe no taxes. IRS will hold nothing against you. I am a CPA and I know what I'm talking about - just fill out 1040EZ and mail it in - it'll take 5 minutes. You do not want to give the ever so courteous USCIS an opportunity to give trouble to you. One of my friends was sent back from his interview with a request to furnish more evidence since he did not have a joint credit card statement to show when asked for at the interview. Keep in mind that he was never asked to bring it in the first place infact there was not mention of it througout the application process. This guy had provided joint tax returns, insurance plans, birth certificates of children and everything else you could imagine. So it is only prudent that you do not rely on USCIS to be reasonable and understanding. Especially in your case, when there are no complications with your 2008 taxes, not filing the return, even if you weren't required to, does not make any sense.

Hope this helps!

Hang on a minute...I would not suggest that someone answer yes to that question because that is not the correct wording of the the question on the N400!

The question is:

"Since becoming a lawful Permanent Resident have you ever failed to file a required Federal, State or Local tax return?"

The keyword is REQUIRED, the question is not simply "have you ever failed to file a tax return"

If you are not required to file, and you don't file, then the answer is NO.

If you are required to file and you fail to file then the answer is Yes.

[NickD 202]

Correct..or have been physical present in the us for the min of 18mths (3 yr rule) or 30 mths (5 yr rule) of being a P.R

Your tax returns are very important proof that you are eligible for naturalization. "On the day of your interview", bring certified tax returns for the last 5 years (3 years if you are married to a U.S. citizen). Certified tax transcripts may be ordered by using Internal Revenue Service (IRS) Form 4506-T available at

www.irs.govor calling 1-800-829-1040.

[liberal 0]

Filing late taxes for 08 seems to be the best option... THANKS EVERYONE FOR LOOKING INTO THIS MATTER. You guys are awesome...