Have you ever failed to file a required Federal or state tax return

A

amann

Registered Users (C)
Hello,

I am the President of a S-Corporation (in the business of computer consulting)...and the only employee...My corporation was late in filing the corporate state returns due to a CPA error...

My question is "How do you define failure to file.."

Is "Late filing" a return same as "failure to file a return"..

Also, this is a corporate return and not a personal return...Does the N-400 application strictly needs to adhere to personal information or does business information also gets included as I am the owner / president of the corporation...

Your inputs will be highly appreciated...

Thanks.
 
No - late filing or delayed filing is not the same as "having to failed filing". This question is asking if one has NOT filed any tax returns - in other words skipped some and not bothered to file.
 
I would agree. Also personally I would not think the S-corp return is pertinent since that is a corporation. What would be pertinent is your personal return that included the income from the corporation. But then I'm neither a CPA not immigration attorney.
 
Since you are talking about S-corporation here, I assume you are not a shareholder as shareholders must be citizens (correct me if I am wrong). The only reason I mentioned that is that MAY be a problem with your N-400 (false representation for taxation purposes).
Now to answer your question, late returns is not the same thing as failure to file a return and should not even be mentioned. If you filed a return for that year, then your answer is "NO" if you are ever asked if you failed to file a return.
Now the regarding whether the question refers to corporate or personal - it is hard to say. However, if you are responsible for filing the corporate taxes in a company that only you are the employee, then the USCIS may use that as a failure in the moral character section if the IO feels you were trying to skip taxes. If the case is criminal, then that is a whole different ball game. CPA error has never been used against the owner of the taxes. However, since you filed in the same year there is nothing to worry about.
 
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Until just now I believed that S-corps had to have US citizen shareholders, but some quick research indicates that S corps are only not allowed nonresident alien shareholders, where the 'nonresident' will be based on tax law, which is much broader than immigration law. I think the S corp/citizen topic is frequently misunderstood since I know we've been advised the same, but my research indicates otherwise.

http://en.wikipedia.org/wiki/S_corporation
http://www.usvisa.com/us_corporations.shtml
http://www.citmedialaw.org/legal-guide/s-corporation
http://www.taxalmanac.org/index.php/Discussion:Non_resident_alien_shareholders_-_S-_Corp
 
Late filling is not an issue with USCIS interview. They ask you have you ever not paid the taxes or owe taxes to the goverment?

If you file tax return now and pay the penalty you are fine.
 
Thanks.

One thing that I did not mentionj earlier...is that this state corporate return was filed a year late...after I got a letter from the state that the return has not been filed.... I then promptly filed the return and paid the penalty and interest ..I have also filed a complaint against the CPA with State board of Accountancy...a decision is pending....

I have no issues in mentioning this in the N-400 or during the interview as it was not my fault...however, If i do mention it, will it be an issue...?
 
All USCIS cares about is that you either: (i) don't owe any back taxes or (ii) have an agreed payment plan in place to to take care of past problems. Sounds like you shouldn't have any issues, so don't go making like more complicated for yourself.
 
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