a) I did not file a tax return in 2009 because I did not have any income for that year.
b) I am planning to apply for citizenship in 2012.
c) Application for Naturalization has a question "Since becoming a lawful permanent resident, have you ever failed to file a required federal, State, or local return?"
Question: What do I have to do?
1. File for 2009 (are there any punitive fees for late filing?)
2. Disregard the filing for 2009 due to "no income reason" and check mark "yes" at the Naturalization Application and submit an explanation?