In order to apply for citizenship, there are several requirements that an applicant must meet. They must be 18 years of age, must demonstrate continuous permanent residence in the United States for at least 5 years, and must be a green card holder, among other requirements. During the application and review process, the United States Citizenship & Immigration Service (USCIS) will ask many questions to determine eligibility, including questions about the applicant's moral character. Applicants who do not demonstrate good moral character are deemed ineligible and their application is rejected.

Paying Taxes to Establish Good Moral Character

Part of the moral character determination is the applicant's history of paying taxes. During the process, USCIS will ask three questions regarding taxes:

1. Do you owe any overdue federal, state, or local taxes?
2. Have you ever not filed a federal, state, or local tax return since you became a lawful permanent resident?
3. If you did not file, did you consider yourself to be a non-U.S. resident?

As a result, you could be asked to show a USCIS officer your tax returns or a tax transcript from the past 5 years to verify your tax history, or 3 years if you are married to a US citizen.

So with tax season rapidly approaching, it is important that you file your taxes on time, especially if you plan on applying for naturalization in the next few years. USCIS can determine there is a lack of good moral character if the Internal Revenue Service (IRS) indicates any of the following issues:

• Delinquent on paying taxes
• Failure to file a tax return
• Paying taxes to a foreign government

Correcting Tax Issues for Naturalization Applicants

However, while the issues above severely threaten eligibility for naturalization, there are certain steps you can take to remediate the issue and demonstrate good moral character in trying to resolve the tax issues. This includes arranging a payment plan with the IRS, filing overdue tax returns, and paying any late penalties. By entering into an "offer in compromise" with the IRS, you can present that notice during your naturalization processing for consideration, along with other evidence that demonstrates good moral character.

Paying Taxes as a "Non-Resident"

Another tax issue that could significantly impact eligibility for naturalization is the payment of taxes to a foreign government, or filing US taxes as a "non-resident". USCIS uses a history of paying taxes as a basis for determining that the applicant has continuously resided in the United States. By filing a tax return as a non-resident, USCIS could determine that the applicant has abandoned his or her residency. It is important to consult with an attorney if you have filed taxes as a "non-resident" or if you have filed taxes in a different country.