Part 11 of the N-400 application is one of the longest parts of the whole form. It's IMPORTANT to answer honestly. If you answer "YES" to any of the questions in Part 11, you'll need to provide documentation and seek a licensed attorney. Find legal help near you.

In Part 11 of the N-400 application, USCIS asks if you owe any federal, state or local taxes. This is really important because if you do owe taxes, you MUST show that you have a repayment plan in place with the Internal Revenue Service (IRS) or appropriate state or local agency.

STOP

CONSULT A LAWYER IF ANY OF THE FOLLOWING APPLY:

  • If you DO NOT have a repayment plan in place, make sure that you do BEFORE you submit your application and/or speak to a license attorney.
  • If you HAVE NOT filed for taxes, it's a crime and will get you into trouble.Make sure you file your taxes BEFORE you submit your application and/or speak to a licensed attorney.
  • Note: Only people whose income is above a certain amount have to file a tax return. If you did not file taxes because your income is below that amount, you can apply for U.S. citizenship. Be sure to speak to a licensed attorney before you submit your application.
  • If during the period that you have been a Legal Permanent Resident you have filed taxes as a NON­ RESIDENT, this will affect your eligibility. See a licensed attorney.