Tax Compliance for U.S. Citizenship Through Naturalization

Applicants for U.S. citizenship must demonstrate good moral character. At the naturalization interview, the applicant will be asked questions such as: "Have you paid child support and alimony?" or "Have you complied with U.S. tax law?" Most legal permanent residents (LPRs) must file U.S. resident tax returns, reporting worldwide income, regardless of how much time they spend in the U.S., who pays their income, or where that income is received or invested. LPR’s must also disclose ownership or signature authority over foreign bank or financial accounts worth more than $10,000 (on any day). In addition to payment of substantial fines, LPRs who fail to properly file tax returns and pay their U.S. tax, can be denied on a discretionary basis. Such findings are made on a case-by-case basis, considering all relevant factors under U.S. law. If the Officer establishes fraud based on a violation of U.S. tax law, this may be considered a lack of good moral character and grounds for denial.

For more information, please contact: Bill Flynn or Richard Jacobson.