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Application for Naturalization and Tax Filing Requirement

Sacramento, CA |

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?

Thank you!

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Attorney answers 3


If you were not required to file a tax return, provide evidence of that. Typically a letter from a CPA or other tax professional attesting to that. You may consider filing a late return, as you owed no taxes (according to your post) and no tax liability, it will make the record that much more clear. You can then get a tax filing transcript and a tax account transcript to prove up that you have filed all your tax returns and that you do not owe any taxes.


If you had no income you had no filing requirement - so you did not fail to file a "required" tax return.

Any individual seeking legal advice for their own situation should retain their own legal counsel as this response provides information that is general in nature and not specific to any person's unique situation. Circular 230 Disclaimer - Advice given in this response cannot be used to eliminate penalties with the IRS or any other governmental agency.


I think the above answers suffice.

Disclaimer of California Attorney. Laws differ from state to state. Although the above response is believed to be accurate, it should not be relied upon as any type of legal advice because the information provided is incomplete. It is intended to educate the reader and a more definite answer should be based on a consultation with a lawyer. No attorney client relation is formed with me without a written contract. Good Luck starts with a strategy and a plan. Robert J. Suhajda, MS,CPA Attorney-At-Law 17721 Norwalk Blvd. #43 Artesia, CA 90701 562-924-8922 Tax Relief Lawyer. Former financial auditor and controller. Admitted to US Tax Court, Income Tax, IRS representation, Fiduciary income tax returns, Estate and Gift tax returns, Homeowner Association Strategist.