lawyerless
New Member
Hello, I have been a Green Card holder for over 5 years now, and am now looking to apply for my citizenship. I have filed tax returns for all years on time except 2012. I just filed my 2012 tax returns a week ago... so up until now, 2012 was not filed but it is now filed late. Question 7A on the citizenship application form N-400 is "Have you ever not filed a Federal, State, or local tax return since you became a Permanent Resident?". I'm considering answering this question with "No". Do you believe this question requires any special or additional addressing of my late filing? Technically I have filed all my returns but the tax returns for 2012 were just filed late. So do you think answering this question with "No" would be perceived as misleading or misrepresenting what happened? If I do not need to mention the late filing, I do not want to bring it up and raise any unnecessary flags. But if you think I should mention the late filing, do you think that will be a problem and have them question my moral character? And is a tax filing even considered late if I filed an extension for that year AND/OR if I did not owe any taxes that year but actually have a refund coming my way. As FYI if it matters any, I filed 2012 so late because I got divorced in 2012 and have a business, which complicated the filing a bit, but as I said nevertheless I did not owe any taxes for that year. I was just late filing. Thanks again for your attention to this question and I'll look forward to learning what your thoughts are on it. Any experience with cases related to question 7 of the N-400 application or other similar situations would be very helpful.