Citizenship and Tax

[happy_face]

My mom is 70 years old and this year I will be filling for her citizenship application. I have question regarding tax filling:
1. Is the TAX filing required? Even if she have never worked in US and doesn’t have any income in US. She does receive pension in India which is very less.
2. If the tax filling is not needed....Is there document needed to prove no tax filling needed?

Thank you!

 

[Fin]

Foreign income and assets needs to be reported as per IRS (FBAR). Reporting any income does not mean you will be paying taxes as someone still might fall under taxable limit . I’m guessing she would have most likely fallen under the taxable limit.
I would consult an attorney and also a CPA. People 65 and older who earn more than $13500 need to file a return. Most likely since she did not owe any taxes, you maybe able to file prior year returns without any penalty and get this fixed before filing n400. Who knows, she may even qualify for EITC and get some money instead. Make sure that she does not file as a non resident - that’s crucial.