A legal resident (LPR) is expected to file taxes with the IRS on their worldwide income every year, regardless of whether they are physically present in the US or not. Failing to do so, or filing as a non-resident can indicate to USCIS that you have abandoned your residency (if abroad) or lack sufficient moral character for naturalization (if in US).
So yes, you'll need to be able to prove you are up to date with your taxes, and show 5yr history if asked.
In addition you must of course meet the requirements for continuous and physical presence, which usually means a minimum of 5 years residence in the US after GC, with no trip abroad longer than 6 months.