Taxes and Your Citizenship: Civics Q71 and the Two N-400 Tax Questions

Close-up of a hand holding a pen over a W-2 Wage and Tax Statement form

Taxes show up twice on the way to citizenship. Once as a civics question you answer out loud, and once as two yes/no questions on your application that the officer may go over with you under oath. Both are easy if you prepare. Here’s what to know.

Part 1: the civics questions (Q71 and Q70)

On the 2025 civics test, Q71 asks:

Why is it important to pay federal taxes?

USCIS accepts any one of these:

  • Required by law
  • All people pay to fund the federal government
  • Required by the (U.S.) Constitution (16th Amendment)
  • Civic duty

Say: “It’s required by law.” Three words, no way to get it wrong. If you like a bit of history, the 16th Amendment (1913) is the part of the Constitution that lets Congress collect an income tax, and it’s also an accepted answer.

Taxes also appear in Q70, What is one way Americans can serve their country? “Pay taxes” is on the list, next to vote, obey the law, serve in the military, run for office, and work for local, state, or federal government. That’s two questions where one short phrase about taxes works. For more “why” questions with short answers, see the civics test “why” questions.

Part 2: the two tax questions on Form N-400

Part 9 of the current Form N-400 (edition 01/20/25) asks two tax questions:

  1. Item 3: Do you currently owe any overdue Federal, state, or local taxes in the United States?
  2. Item 4: Since you became a lawful permanent resident, have you called yourself a “nonresident alien” on a Federal, state, or local tax return or decided not to file a tax return because you considered yourself to be a nonresident?

Answer both truthfully. The officer can go through your Part 9 answers with you at the interview, under oath. Our guide to the N-400 “Have you ever” questions covers the rest of Part 9.

Why these matter. The N-400 instructions say that if you failed to pay taxes as required, USCIS may decide you lack good moral character. The USCIS Policy Manual lists failure to file a required tax return, or to fully pay what you owe, as an example of an “unlawful act” that can block good moral character. The officer decides case by case.

The “nonresident” question is about your residence. A green card holder who files as a nonresident, or skips filing because they think they’re a nonresident, is telling the government they don’t live here. That can raise questions about whether you kept your permanent residence. If you’ve spent long periods abroad, read travel before and after filing the N-400 too.

What to bring: IRS tax transcripts

A tax transcript is a free IRS summary of a return you filed. You can get it online with the IRS Get Transcript tool. The N-400 instructions mention transcripts in a few places:

  • Everyone: “You should bring your IRS tax transcripts to your interview, especially if you have traveled outside the United States for a period that lasted more than 6 months.”
  • If you owe overdue taxes: transcripts for the past 5 years (or 3 years if you’re applying based on marriage to a U.S. citizen), plus a signed agreement from the IRS or the state or local tax office showing you’ve filed and arranged to pay, and papers showing the current status of your payment plan.
  • If you’re applying through marriage: the instructions list IRS tax transcripts for you and your spouse for the past 3 years as one kind of evidence of your marriage.

The instructions also say tax transcripts aren’t required in every case. Bringing them anyway is cheap insurance. Add them to your interview-day document checklist.

Have a tax problem? Fix it before the interview

The Policy Manual recognizes that taxes are complicated. An officer may find that an honest mistake doesn’t count against you, and you can show good moral character by proving you’ve corrected the errors. The Policy Manual’s examples of proof are a letter from the tax authority showing that:

  • you filed the missing forms and returns, and
  • you paid the taxes, or set up a payment arrangement and are keeping up with it.

The Policy Manual even gives an example: a divorced parent who wrongly claimed a child that the ex-spouse had the right to claim that year. A mistake like that, once corrected, may not stop you.

So the order of steps is:

  1. Not sure whether you had to file? Use the IRS’s Do I need to file a tax return? tool. The N-400 instructions point you to irs.gov for this.
  2. File any missing returns and fix any wrong ones.
  3. Pay what you owe, or set up an IRS payment plan and stay current on it.
  4. Bring the proof to your interview, and answer Part 9 truthfully.

If the problem is big (several unfiled years, a “nonresident” filing, or a tax fraud issue), talk to a tax professional and an immigration attorney or a DOJ-accredited representative before you file.

Quick checklist

  • I can answer Q71 in three words: “Required by law.”
  • I know “Pay taxes” works for Q70.
  • I answered N-400 Part 9, items 3 and 4, truthfully.
  • I downloaded my IRS tax transcripts (5 years, or 3 through marriage).
  • If I owe taxes, I have my IRS or state agreement and proof that I’m keeping up with payments.

Ready to practice? Take a free 20-question practice test or listen to all 128 questions on the go.

Sources

This post summarizes public USCIS and IRS materials for educational purposes. It is not legal or tax advice. Always follow the instructions on your own USCIS notices.

Photo: U.S. Air Force photo by Airman 1st Class Rhonda Smith, via Wikimedia Commons (public domain).