This sponsored column is by Law Office of James Montana PLLC. All questions about it should be directed to James Montana, Esq., Doran Shemin, Esq., and Laura Lorenzo, Esq., practicing attorneys at The Law Office of James Montana PLLC, an immigration-focused law firm located in Falls Church, Virginia. The legal information given here is general in nature. If you want legal advice, contact us for an appointment.
In the spirit of the 2023 tax season, we would like to tell our loyal readers about the role taxes play in our immigration system, and give some very general (non-legal) advice on the topic.
For some people, tax season is exciting because that refund check will be arriving in the mail soon. For others, tax season is a dreadful moment of reckoning with Uncle Sam. If you or someone you know is going through some type of immigration process, the feelings may be mixed.
Taxes come into play in various contexts within our immigration system. Here are the most common scenarios:
- Proving that a person trying to help a family member immigrate makes a sufficient amount of money, such that the immigrant will not become reliant on the government for survival.
- Proving that an applicant for naturalization is of good moral character because she is up-to-date with her taxes and, if she owes taxes, she is current on a payment plan with the relevant tax authority.
- Proving that a person has been in the United States for a certain period of time.
To begin, let’s review the first scenario. When a U.S. citizen or lawful permanent resident has filed a petition on behalf of a relative, eventually the immigration authorities will request something called an Affidavit of Support.
The Affidavit of Support is a government form, Form I-864. The I-864 is a three-way contract between the petitioner, the immigrant, and the government. The petitioner must show their income and/or assets are sufficient to support the immigrant such that the immigrant will not become reliant on government benefits. In return, the government will give the immigrant a green card.
To determine the amount the petitioner must make, we look to the I-864P, which is a chart that shows the minimum threshold of income based on household size and the Federal Poverty Guidelines. The household size includes the petitioner, her spouse, any dependent children, anyone else they have sponsored for a green card who is not a U.S. citizen, plus the immigrant currently seeking the green card.
Apart from listing the petitioner’s actual annual income, the Affidavit of Support requires that the petitioner disclose her total income as listed on her federal tax return for the last three years, if she has filed. A copy of the most recent filing, along with all W-2s or 1099s, must also accompany the Affidavit of Support as proof of income. Some petitioners also submit recent paystubs if they have recently received a salary bump or proof of significant assets if their actual income from work is on the low side.
If the petitioner cannot satisfy the requirements, then the petitioner can use a joint sponsor to help. The joint sponsor has to meet the same requirements as the petitioner based on the joint sponsor’s household size. The joint sponsor must also submit his most recent tax return.
Scenario number two is also common. When a person with a green card applies to become a U.S. citizen, the form, which is called the N-400, asks if the applicant has always filed his taxes since receiving his green card. The government also asks whether you owe the federal, state, or local government any taxes.
Why do the immigration authorities care so much? It’s because Congress made it a requirement that an applicant show he is a person of good moral character if he wants to become a U.S. citizen. That determination is influenced by following rules, including filing taxes every year, when required, and paying any taxes owed. USCIS, the agency that handles citizenship cases, is not totally unreasonable; those with large tax debt can still satisfy the good moral character requirement if they can show they are on a payment plan with the relevant tax authority and have been making their payments as required under the agreement.
Scenario three is a little less common but still quite important. In various types of immigration cases, proving that the applicant has been residing in the United States for a certain period of time is essential. One of the best ways to do this is to provide copies of federal tax returns that were filed during the relevant period of time. That way, the applicant shows that she was in fact in the United States and working. A lot of these cases also require a showing of good moral character, so filing and paying taxes helps out with that requirement, too!
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