I have a question about applying for US citizenship after spending 5 years on green card. The question is regarding the Tax returns for last 5 years. How important is it to submit the tax returns? Are they required for every application or are there some exceptions that may loosen this requirement. The person applying for the citizenship has been unemployed for more than 1 year in those 5 years. So that person hasn't filed the tax returns for 2 years. Is it ok to submit the application with just remaining 3 years of tax returns? Will that affect the application in any way?