Tax status and applying for citizenship through marriage.

charro

Registered Users (C)
I applied for citizenship after 6 years of marriage and 5 years of having green card. I filed under the "being married to a us citizen". I recently had my interview and was asked to amend my taxes.( My husband and I both file "head of household" with each parent claiming one of our kids.) I had no idea this would impact my application. The officer stated that this is reason for denial. The officer said to get it amended, though he did say it was a very expensive thing to do. He said that if I don't amend taxes and my application gets denied I can reapply in six months. Has anyone gone through this ? My new interview is in a few days and I have not amended the taxes.
 
This sounds like an overzealous IO. USCIS has no authority to tell you how you should file taxes.
Did you file taxes as married filling separately using the same address?
 
Head of Household is essentially married filing separately ... in this case.
I will add to Bob's question of validating whether you use the same address ... are any of these stepchildren?
 
This sounds like an overzealous IO. USCIS has no authority to tell you how you should file taxes.

By filing as "head of household" while married and living together, they filed their taxes incorrectly, and as a result they could have underpaid their taxes and now have some overdue taxes. So the IO was correct to call them out for it, since you're not allowed to naturalize with unpaid overdue taxes unless you have a payment plan arranged with the IRS. Unless they amend the returns and pay the overdue taxes (or show that no taxes are due after amending), denial will happen and it will be correct.

http://www.irs.gov/publications/p501/ar02.html#en_US_2010_publink1000220775
To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. You are considered unmarried on the last day of the tax year if you meet all the following tests.

You file a separate return (defined earlier under Joint Return After Separate Returns ).

You paid more than half the cost of keeping up your home for the tax year.

Your spouse did not live in your home during the last 6 months of the tax year. Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. See Temporary absences , later.

Your home was the main home of your child, stepchild, or foster child for more than half the year. (See Home of qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year.)

You must be able to claim an exemption for the child. However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described later in Children of divorced or separated parents or parents who live apart under Qualifying Child or in Support Test for Children of Divorced or Separated Parents or Parents Who Live Apart under Qualifying Relative. The general rules for claiming an exemption for a dependent are explained later under Exemptions for Dependents .
 
Last edited by a moderator:
By filing as "head of household" while married and living together, they filed their taxes incorrectly, and as a result they could have underpaid their taxes and now have some overdue taxes.
A denial wouldn't be based on the potential of owing taxes by having incorrectly filed as head of household, but rather on the fact that by filing as head of household means you are unmarried or considered unmarried, thereby going against requirement of marital union under 3 year rule.
 
Full payment of past taxes is not a requirement for naturalization. Evidence of a payment plan with the IRS suffices.

I know, but you ignored the part where I already said that.

By filing as "head of household" while married and living together, they filed their taxes incorrectly, and as a result they could have underpaid their taxes and now have some overdue taxes. So the IO was correct to call them out for it, since you're not allowed to naturalize with unpaid overdue taxes unless you have a payment plan arranged with the IRS.
 
Top