Does USCIS have access to IRS records during citizenship interview?

[Marthiux]

US greencard holder (through marriage) since 2008. Have citizenship interview tomorrow 11-14-24. Question on taxes. Have always paid taxes; IRS report states that we "don't owe any federal income employment or excise tax debt."
However, we spent one year overseas, in 2019, and while taxes were paid for that year, we have not filed a return yet. The tax compliance report shows "Non-complaint status" although we DO NOT owe any taxes (as again, stated on the compliance report too). Nonetheless confusing. Unsure how to handle this information during interview tomorrow, if asked.

Would greatly appreciate feedback on this matter!

 

[sunshineman]

Hello M
Make sure you have all taxes records (proof) in case the question arise.
Why you would wait all this time before filling for 2019.
Good luck and keep us posted.

 

[SusieQQQ]

US greencard holder (through marriage) since 2008. Have citizenship interview tomorrow 11-14-24. Question on taxes. Have always paid taxes; IRS report states that we "don't owe any federal income employment or excise tax debt."
However, we spent one year overseas, in 2019, and while taxes were paid for that year, we have not filed a return yet. The tax compliance report shows "Non-complaint status" although we DO NOT owe any taxes (as again, stated on the compliance report too). Nonetheless confusing. Unsure how to handle this information during interview tomorrow, if asked.

Would greatly appreciate feedback on this matter!

The N400 documents guideline says to show correspondence with the IRS regarding any past failure to file a tax return since becoming an LPR. Did you do that/do you have it? If so, bring it.
Although it’s a bit late given that you asked the day before your interview, the general advice is (1) always file a return as a LPR even if you don’t owe tax (and o assume you knew you were obliged to do this even while residing overseas) (2) if you’ve missed it file a late return.
hopefully the fact that you don’t owe tax (I assume you have proof of that from the IRS) will mean it’s not a stumbling block.

 

[newacct]

When you say you "do not owe any taxes", do you mean you paid taxes exceeding your tax liability? Or that you have zero tax liability for the year? If you had zero tax liability because you had a very low worldwide income for the year (below a certain threshold, the same as for people in the US), then you were not required to file a tax return, and your failure to have filed a tax return is fine. On the other hand, if you are just saying that you paid more than your tax liability in taxes, that does not excuse you from failure to file a tax return, though you will not have a tax penalty for filing late.