If I Owe Back Taxes to the IRS, Can I still Apply for Naturalization?

When applying for naturalization in the United States, one of the key requirements is demonstrating that you possess good moral character (GMC) during the 5 year statutory period (or 3 years, if married to a U.S. citizen) prior to the filing of your N-400 application. The United States Citizenship and Immigration Services (USCIS) considers a multitude of factors when determining GMC, one of which is compliance with tax obligations. As a legal permanent resident, if your income level requires that you file taxes with the federal government, you must do so in order to maintain your good moral character for naturalization purposes.

Understanding Tax Compliance

The Internal Revenue Service (IRS) is the U.S. government agency responsible for tax collection. When it comes to filing federal income taxes, if you owe back taxes, it means you have unpaid taxes from previous years. Failing to resolve back taxes can negatively impact your naturalization application, most often, resulting in a denial based on a lack of good moral character.

How Owing Back Taxes Impacts Your Naturalization Application

Owing back taxes alone does not automatically disqualify you from naturalization. However, it will raise doubt in the USCIS officer reviewing your case, as being up-to-date with income tax payments is a factor in ascertaining good moral character. If you can show that you’re taking steps to resolve your back taxes/tax debt, such as entering into a payment plan with the IRS, it should not negatively impact your application.

What You Can Do

If you owe back taxes or believe you might owe back taxes, here are some steps you can take prior to filing for naturalization:

Be sure to file all required tax returns: Ensure that you have filed all necessary tax returns for previous years and that you are current with all tax filings.
Pay your tax debt: If possible, pay off your tax debt in full.
Enter into a payment plan: If you can’t pay your tax debt in full, consider entering into a payment agreement with the IRS. This shows that you’re taking responsibility for your debt. Providing documentation of a payment plan is great evidence to show that you possess good moral character and thus, should qualify to naturalize.
Consult with a tax professional: When in doubt, don’t hesitate to speak with a tax professional, as they can provide advice tailored to your specific situation and help guide you through resolving any owed taxes.

Conclusion

While owing back taxes to the IRS can complicate your naturalization application, it does not necessarily preclude you from becoming a U.S. citizen. The key is to demonstrate that you’re taking steps to fulfill your tax obligations. Simply put, if you know that you owe back taxes, you should take the necessary steps to either pay off that debt or enter into a payment plan so you can set yourself up for success when it comes to applying for naturalization and showing that you possess good moral character.

If you are interested in filing for naturalization, please do not hesitate to give us a call at (212) 547-8857 or schedule a consultation online and we'd be happy to work with you to assess your situation and if eligible, aid in applying for the benefits you are seeking. Our experienced immigration attorneys are here to provide the advice you need.

Disclaimer: This blog post and similar posts are not to be considered as providing legal advice. The discussion here is meant for educational and informational purposes only and shall not create an attorney-client relationship with the readers of this content.