Late filing of tax returns

[pablo474 0]

I am helping my wife file her N-400 which asks "Have you ever not filed a tax return...?"
We are unsure how to answer that question.
I file joint returns for both of us and have never failed to file but, as a perennial procrastinator, I end up filing late most years. I am unclear on whether filing late counts as "not filing" for N-400 purposes.
I get the sense from reading online that the major concern is failure to pay or failure to pay timely. However, we have always overpaid--never owed.
So we are unsure how to answer that question since a mistake either way might create problems or delays.

[JeanneAdil 6,227]

you filed for her / late doesn't matter 

so she did file as required

[arken 4,197]

One could file 2 years late and will still say NO to that question. 

[pablo474 0]

Thank you for the responses.

N-400 Part 12, 7a states: “Have you ever not filed a federal tax return since you became a lawful permanent resident.”
Our answer would be strictly speaking, NO, as all returns have been filed, albeit many were late.
However, the M-477 Checklist adds language making the above N-400 question seem a bit unclear: “If you have ever failed to file an income tax return since you became a Lawful Permanent Resident, send all correspondence with the IRS regarding your failure to file.”
OK, we did receive an IRS letter some years stating we needed to file and afterward did file (and never owed). The problem I am having is understanding for certain what is meant by “failed to file.” Does this mean failed to file timely or failed to file at all?

Again, strictly speaking “failure to file” by itself means one never filed. I’m about 90% this included late filing but confused re the N-400 question which would seem to be directly related to the M-477 Checklist.
 

[Wuozopo 4,285]

On 10/21/2021 at 4:58 PM, pablo474 said:

The problem I am having is understanding for certain what is meant by “failed to file.” Does this mean failed to file timely or failed to file at all?

You are over thinking.
If they wanted to know about timely filing, the question would say “Have you ever failed to file a tax return in a timely manner.”

 

Did you file? Yes you did.

“Have you ever not filed a tax return?" No

 

On 10/21/2021 at 4:58 PM, pablo474 said:

M-477 Checklist adds language making the above N-400 question seem a bit unclear: “If you have ever failed to file an income tax return since you became a Lawful Permanent Resident, send all correspondence with the IRS regarding your failure to file.”

How I view this item:

”If you have ever failed to file [STOP here because you filed. The rest does not apply to you] an income tax return since you became a Lawful Permanent Resident, send all correspondence with the IRS regarding your failure to file.”