Do they check previous tax forms for citizenship?

Question

I have been a green card holder for five years, obtained through marriage, and we have been married for six years. We have reliably filed joint tax returns each year. When applying for citizenship, will previous years’ tax forms be reviewed, or do they just check that joint returns were filed?

Symantha Rhodes · Answer

During the citizenship process, USCIS requires you to demonstrate good moral character. Part of this involves showing you have complied with U.S. tax laws. They will review your tax returns to check for any discrepancies, unpaid taxes, or fraudulent activity.

Monica E Rottermann · Answer

The citizenship application asks if you owe any overdue taxes, and you may be asked about tax filing history, as part of the good moral character determination. Depending on the officer you may also be asked to provide copies of your taxes/tax transcripts for the past 5 years and the officer may review the information contained therein. If the officer requests your taxes, they will mostly likely review the information in the filing and not just limit their review to marital status. If you have any concerns about how your tax history may impact your application for U.S. citizenship, you should consult with an immigration attorney prior to filing the application.

James L. Arrasmith · Answer

When applying for U.S. citizenship, immigration officials do check more than just whether joint returns were filed. During the naturalization process, USCIS examines your tax filing history as part of verifying your eligibility and assessing good moral character. They typically review the past five years of your tax returns, though they might look further back if there are concerns. 
 
For someone in your situation—married to a U.S. citizen and holding a green card through that marriage—your joint tax filings help demonstrate the authenticity of your relationship. Officials look at whether you consistently filed taxes when required, if you paid what you owed, and whether your filing status matches your claimed marital status. These factors support your case for meeting the continuous residence and good moral character requirements. 
 
The level of scrutiny can vary based on individual circumstances. While they usually don't conduct a full audit of every line item, they may flag inconsistencies or issues that could affect your application. It's worth gathering copies of your previous tax transcripts before applying, as you'll need to provide your tax information on Form N-400. Your consistent history of filing joint returns should work in your favor, particularly since it aligns with your marriage timeline.

Q: Do they check previous tax forms for citizenship?