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Paying Taxes & Applying for Naturalization

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In order to apply for citizenship, there are several requirements that an applicant must meet. They must be 18 years of age, must demonstrate continuous permanent residence in the United States for at least 5 years, and must be a green card holder, among other requirements. During the application and review process, the United States Citizenship & Immigration Service (USCIS) will ask many questions to determine eligibility, including questions about the applicant's moral character. Applicants who do not demonstrate good moral character are deemed ineligible and their application is rejected.

Paying Taxes to Establish Good Moral Character

Part of the moral character determination is the applicant's history of paying taxes. During the process, USCIS will ask three questions regarding taxes:

  1. Do you owe any overdue federal, state, or local taxes?
  2. Have you ever not filed a federal, state, or local tax return since you became a lawful permanent resident?
  3. If you did not file, did you consider yourself to be a non-U.S. resident?

As a result, you could be asked to show a USCIS officer your tax returns or a tax transcript from the past 5 years to verify your tax history, or 3 years if you are married to a US citizen.

So with tax season rapidly approaching, it is important that you file your taxes on time, especially if you plan on applying for naturalization in the next few years. USCIS can determine there is a lack of good moral character if the Internal Revenue Service (IRS) indicates any of the following issues:

  • Delinquent on paying taxes
  • Failure to file a tax return
  • Paying taxes to a foreign government

Correcting Tax Issues for Naturalization Applicants

However, while the issues above severely threaten eligibility for naturalization, there are certain steps you can take to remediate the issue and demonstrate good moral character in trying to resolve the tax issues. This includes arranging a payment plan with the IRS, filing overdue tax returns, and paying any late penalties. By entering into an "offer in compromise" with the IRS, you can present that notice during your naturalization processing for consideration, along with other evidence that demonstrates good moral character.

Paying Taxes as a "Non-Resident"

Another tax issue that could significantly impact eligibility for naturalization is the payment of taxes to a foreign government, or filing US taxes as a "non-resident". USCIS uses a history of paying taxes as a basis for determining that the applicant has continuously resided in the United States. By filing a tax return as a non-resident, USCIS could determine that the applicant has abandoned his or her residency. It is important to consult with an attorney if you have filed taxes as a "non-resident" or if you have filed taxes in a different country.

On December 9th, the U.S. Citizenship & Immigration Services (USCIS) announced that it would be automatically extending the validity of green cards for up to 24 months for those applying for naturalization. These green card holders who have submitted a Form N-400 Application for Naturalization receive the extension without having to submit a Form I-90 Application to Replace Permanent Resident Card.

Because of lengthy immigration processing times, many green card holders have struggled to renew their permanent resident cards in a timely fashion. For those in the process of applying for naturalization, they could find themselves in limbo if their green card expired while their application was being processed. During this time, green card holders could lose their employment authorization or face deportation if they are unable to prove their lawful permanent resident status.

Now, applicants who have filed a Form N-400 will receive a receipt Notice of Action (Form I-797) that includes an automatic extension of 24 months from the date listed on the "Card Expires" field on their green card. These applicants can present the Form N-400 receipt notice and their otherwise expired permanent resident card to prove their valid and unexpired status as a lawful permanent resident during the 24-month extension period. During this time, they do not need to file a Form I-90 to renew their green card.

Previously, green card holders had to file a Form I-90 at least 6 months before the expiration date on their Permanent Resident Card. Once processed, the lawful permanent resident would receive an Alien Documentation Identification and Telecommunication (ADIT) stamp in their passport, as a way to indicate that they still maintained their green card status. The Form I-90 was the only way to renew a green card beyond the expiration date.

This automatic extension helps reduce USCIS administrative burdens by reducing the number of ADIT stamp appointments and the number of Form I-90s being filed, which allows USCIS to redirect resources toward reducing backlogs in processing.

The new automatic extension applies only to Form N-400 filed on or after December 12th, 2022. If you filed for naturalization prior to December 12th and your green card expires within the next 6 months, you will need to still file a Form I-90 to renew your lawful permanent resident card. However, once you have filed your Form I-90, you will receive a receipt notice providing an automatic 24-month extension of your green card, based on a previous policy change that grants a 24-month extension to green card holders with a pending Form I-90 renewal.

On September 26th, the United States Citizenship and Immigration Service (USCIS) implemented a rule change that automatically extends the expiration date of green cards by 24 months for those who have a pending Form I-90.

Lawful permanent residents must file a Form I-90 Application to Replace Permanent Resident Card in order to renew their expiring green card. Due to a backlog of cases and an under-resourced immigration system, the processing times for green card renewals can be significantly delayed. If a lawful permanent resident does not have a valid, unexpired green card, it could impact their work authorization and even put their presence in the United States at risk.

As a result of extended processing times, USCIS previously instituted an automatic 12-month extension on the validity of a green card for lawful permanent residents with a pending renewal. Applicants receive a receipt notice from USCIS after successfully filing their Form I-90, and this receipt notice contains language about the extension. For 12 months after the expiration date on the green card, lawful permanent residents can use their expired green card and the receipt notice as evidence of their valid status.

Alternatively, green card holders with a recently expired green card can prove their lawful status by scheduling an appointment at a USCIS field office to receive an Alien Documentation, Identification, and Telecommunications (ADIT) stamp in their passport.

Effective September 26, 2022, the 12-month extension has been increased to 24 months. Now, green card holders who file a Form I-90 renewal can have their green card expiration date extended by two years. Applicants will receive a receipt notice indicating the automatic extension, which can be used along with the expired green card as proof of lawful permanent status while their green card renewal is being processed.

As a result of this change, it should help USCIS to work through the existing administrative backlog, by reducing the number of field office appointments needed for issuing ADIT stamps. If you have an expired green card or one that will be expiring soon, our immigration law office can assist with filing your I-90 renewal or apply for naturalization, while maintaining proof of your valid status in the United States.

The United States Citizenship & Immigration Services (USCIS) requires biometric information as part of certain immigration applications. While the word "biometric" might sound complicated or scary, it just means a biological characteristic that can be captured, digitized, and added to a database. Biometrics are used by USCIS to verify the identification of applicants and to compare against the FBI database to check for criminal records.

If your USCIS application requires biometrics, you will receive a notice providing you of the date, time, and location of the appointment. It is very important to attend your appointment, or attempt to reschedule, because without the biometric information, your immigration application could be considered abandoned and thus be denied.

What USCIS applications require biometrics?

Not all applications with USCIS require biometrics – it depends on the type of application that you have filed. Biometrics are an application requirement for such things as green cards, adjustment of status (I-485), employment authorization (I-765), advance parole travel (I-131), extensions (I-539), and temporary protected status (I-821).

What biometrics are collected for USCIS applications?

There are three types of biometric processing that you could undergo, as part of your USCIS application. The highest tier requires a photo of you, a scan of all of your fingerprints, and a recording of your digital signature. Your notice will have an "ASC" code indicating what level of biometric processing is required.

How can you reschedule a USCIS biometrics appointment?

If you cannot make the biometric appointment that is on your notice, you can reschedule your appointment by contacting USCISC at (800) 375-5283 and explaining why you have a "Good Cause" to reschedule. You will then be contacted by a USCIS scheduler who will provide you with a new date and time. It's important to remember that it often takes several days, and sometimes weeks, to get a response from a rescheduler. So, when you know you must reschedule your appointment, try to reschedule as soon as possible after receiving your notice.

How do I know if I require a biometrics appointment for my USCIS application?

You and your immigration attorney will both receive an Application Support Center (ASC) Biometrics notice in the mail, at the addresses listed in your initial immigration application. In the top-right hand corner of the notice, there will be a code indicating the level of biometric processing that is required.

Does USCIS run biometrics through the FBI database?

To determine whether or not an applicant has a criminal record or has committed an immigration violation, USCIS will run your information through the FBI crime database.

What should I bring to my USCIS biometrics appointment?

You should bring the following to your USCIS biometrics appointment:
1) A copy of your ASC notice
2) Your photo ID (passport, green card, military ID, driver's license, etc.)
3) Any additional documents requested by USCIS in the notice

Where does my USCIS biometric appointment take place?

Your biometrics appointment takes places at a USCIS-authorization "Application Support Center", or ACS. This is different than the USCIS field office where you would go for an interview. Some areas in the United States offer mobile biometrics vans. Check your ACS notice for the location. Try to arrive 15 minutes early for your appointment.

Does my immigration sponsor need to attend my USCIS biometrics appointment?

No, your sponsor does not need to attend your biometrics appointment, but they are welcome to do so. However, you should check the COVID-19 policies of the Application Support Center (ASC) before bringing someone with you.

Do I pay a fee for my USCIS biometrics appointment?

The biometrics fee is $85 for immigration applications; however, typically the fee is included in the initial application fee that you already paid, so you likely will not need to pay this fee on the day of your biometrics appointment.

For additional questions you may have about your USCIS biometrics appointment, be sure to thoroughly read through your biometrics ACS notice. Be sure to carefully read and diligently follow the instruction on the notice.

On July 1, 2022, the United States Citizenship and Immigration Services (USCIS) rescinded a decision in the matter of Z-R-Z-C. This rescission overturned a decision made by the former Trump administration. Now, immigrants with temporary protected status who travel abroad on advance parole can use that parole to satisfy a requirement for adjustment of status.

What Was Z-R-Z-C?

Under the former Trump Administration, immigrants with Temporary Protected Status, or TPS, who travelled outside the United States on advance parole, would have trouble applying for adjustment of status after returning. This decision also impacted DACA recipients who travelled abroad on advance parole. The Z-R-Z-C decision held that travel outside the United States under advance parole did not satisfy the requirements of being "inspected and admitted or paroled" for the purposes of adjustment of status.

How Does Advance Parole Travel Impact Adjustment of Status?

When applying for an adjustment of status, USCIS requires that the applicant be "inspected and admitted or paroled" in the United States. Many people with TPS or DACA previously entered the United States illegally, which would disqualify them from applying for adjustment of status. One way to overcome that obstacle is to travel abroad and return to the United States on advance parole. That re-admittance on advance parole would satisfy the "inspected and admitted or paroled" requirements for applying for adjustment of status.

However, under the Z-R-Z-C decision, DACA recipients or those with TPS could not use their advance parole travel to satisfy the requirements for adjustment of status.

What Is the Impact of the Z-R-Z-C Rescission?

Now that the Z-R-Z-C decision has been rescinded, or overturned, USCIS will permit applicants to use advance parole travel to satisfy requirements for adjustment of status. This means that those with TPS or DACA can travel abroad on advance parole, and use that admission for the purpose of obtaining additional immigration benefits, such as a green card.

USCIS has also announced that it will issue new travel authorization documents for TPS beneficiaries, and that those with existing advance parole documents may continue using them through their expiration date.

When the United States decided in 2021 to pull military operations out of Afghanistan, the Taliban quickly reassumed power throughout the country. The shift in power triggered a mass evacuation and severe refugee crisis, as hundreds of thousands of Afghans fled the violence and tyranny of the new regime. Over 76,000 of those refugees came to the United States, with thousands being housed and paroled at U.S military bases while future resettlement plans were slowly being determined.

The U.S. State Department and USCIS created a Special Immigration Visa (SIV) program for Afghans who assisted U.S. military operations in Afghanistan. Because the eligibility requirements for the SIV program are extremely narrow, most Afghan refugees entered the country through the humanitarian parole process. However, humanitarian parole provides only a temporary visa for evacuees to reside in the United States, and does not provide a clear path to permanent citizenship. After two years, if refugees have not extended their temporary protected status or have not gained permanent resident status, they can lose their ability to work in the United States, lose access to healthcare, and ultimately could be deported.

Unlike refugees in other refugee resettlement programs, Afghan refugees in the United States have limited options for gaining lawful permanent status. The most common option is to apply for asylum, but that process is very lengthy and there is a currently a backlog of over 1.4 million cases. In addition, as refugees evaded Taliban forces during their evacuation, many had to destroy documents or evidence that would otherwise be needed for their asylum applications. The SIV program faces a similar backlog problem, and only applies to certain Afghans due to its very narrow eligibility requirements.

Without a clear path to permanent residency, most Afghan refugees are left with uncertainty about their futures. Relying on temporary protected status leaves Afghan refugees in limbo, and hinders their ability to resettle in the United States or to reunify with family members still stuck in Afghanistan or other countries.

The Afghan Adjustment Act

In response to the challenges that Afghan refugees are experiencing with the U.S. immigration system, a bipartisan group of U.S. Senators and Representatives have joined together to introduce the Afghan Adjustment Act. Introduced in both the Senate and the House of Representatives, the Afghan Adjustment Act would provide Afghan refugees with a pathway to lawful permanent resident status.

After 1 or 2 years has passed since being paroled in the United States, Afghans could apply for their green card after completing additional security vetting. The Act would also expand the SIV program to include additional groups who supported or worked alongside military operations in Afghanistan, including the Afghan Air Force and Female Tactical Teams of Afghanistan.

The Afghan Adjustment Act would give Afghan refugees certainty about their future in the United States, allowing families to resettle into their new communities, secure gainful employment, receive healthcare, and avoid deportation. Once refugees have gained the lawful permanent resident status, they can eventually apply for full citizenship. As citizens, they would be able to sponsor family members who are abroad, ultimately reunifying families in the United States.

In the past, the U.S government has enacted similar policies that provided special immigration options for refugees. Such policies have come in response to war-zone or humanitarian evacuations caused by the rise of Fidel Castro in Cuba, military actions in Iraq, and the fall of Saigon in the Vietnam War.

San Francisco & Bay Area immigration attorney Spojmie Nasiri was quoted in a press release from U.S House of Representative Earl Blumenauer's (D-OR) office regarding the Afghan Adjustment Act:

"In the last two decades Afghans have sacrificed their lives with a mere dream that the U.S. will deliver on their promise of peace and prosperity

"We owe justice to these Afghan parolees and the Afghan Adjustment Act can be one of the best ways to pay back and put an end to their legal limbo. The Afghan Adjustment Act will enable a pathway for over 76,000 Afghans to attain permanent legal resident status in the United States. Indeed, it is one of the fastest ways to help Afghan parolees reunite with their families.

"In the last year, thousands of my fellow Afghans, young and old, left their homes with merely the clothes they were wearing. It is the United States’ moral obligation to keep up with their promise of helping Afghans, who have stood shoulder to shoulder with our government, and their mission in Afghanistan through thick and thin."

–Spojmie Nasiri

The bicameral legislation was introduced by a bipartisan group of lawmakers earlier in August 2022. Should the Afghan Adjustment Act pass and be signed into law, it would give hope, certainty, and stability to thousands of Afghan families who are trying to rebuild their lives in the United States.

Photo of marijuana buds on a brown table, with hands breaking it up and rolling into a joint

Marijuana and cannabis has been a popular topic in the media recently. As some states have legalized some forms of medicinal or recreational use, the cannabis industry has been booming, generating billions of dollars in tax revenue. Other states are considering updates to their laws or have questions for voters to answer in upcoming elections. There has also been a national debate about legalization and expungement of those convicted of non-violent crimes involving marijuana.

Despite all the buzz and hype, marijuana remains a Schedule 1 drug according to the United States Controlled Substance Act. The Food and Drug Administration (FDA) has not approved marijuana or cannabis for any medical use. As it stands currently, under Federal law it is still illegal to possess, consume, grow, or sell marijuana – even in states that have legalized it.

Immigration law involves Federal courts and proceedings, and so the Federal law relating to marijuana supersedes any state laws or provisions that allow the use or possession of cannabis. As a result, marijuana use or possession can have a significant impact on the immigration status of noncitizens and the admissibility of those applying for immigration status.

Because marijuana possession and use is still illegal under Federal law, it can be used against noncitizens, whether they committed a crime or not. Even legal consumption in a state that allows medical or recreational use can establish a basis for immigration penalties, according to updates made the to USCIS practice manual in April 2019. This includes smoking marijuana, consuming edible cannabis, and using electronic THC vapes.

For those applying for permanent or temporary immigration status, USCIS can determine that a person is inadmissible based on their admission that they possessed or consumed marijuana. Lawful employment in the cannabis industry can also be used to disqualify applicants. Even green card holders who travel abroad can be denied re-entry to the United States, or even deported under certain circumstances.

Convictions for marijuana-related crimes result in the most serious consequences to immigration status. If convicted, it can be grounds for deportation and prohibit applicants from establishing good moral character. While green card holders can't be deported for convictions related to a single incident involving the possession of 30 grams or less of cannabis for personal use, they can be barred from re-entering the United States from traveling abroad. Under certain circumstances, noncitizens can use a waiver of inadmissibility under INA section 212(h) to challenge the determination.

Admitting to marijuana use cannot be used as grounds for deportation. However, admission can be used to determine a noncitizen is inadmissible, under the controlled substance grounds. As a result, noncitizens should never admit to doctors, immigration officials, or law enforcement that they have possessed, grown, consumed, or sold marijuana. Even if the possession or consumption was done in a state where it is legal, the noncitizen should never voluntarily admit to it and should protect themselves from accidental admissions in communications and social media.

So, if you are a noncitizen applying for a green card, temporary protected status, deportation defense, or full citizenship, you should not buy, sell, grow, possess, or use marijuana, or work in the cannabis industry. Below are series of tips for avoiding scrutiny related to marijuana possession & use.

  • Do not consume or possess marijuana unless and until you are a full U.S. citizen
  • Do not accept employment in the marijuana or cannabis industry
  • Get legal counsel if your doctor recommends cannabis or marijuana use as part of a medical treatment plan
  • Do not have images featuring marijuana use on your social media platforms
  • Do not write about marijuana use in text messages, emails, or other messaging services
  • Do not admit or discuss cannabis or marijuana use with any immigration or border official
  • If asked about marijuana by law enforcement, do not provide any information and instead ask to speak to an attorney
  • If you have a medical marijuana card, do not carry the card with you, especially if traveling
  • Do not carry marijuana or paraphernalia on your person, in your vehicle, or attempt to travel with cannabis in any form

In 2011, the United States Citizenship & Immigration Service (USCIS) created a new type of Employment Authorization Document, or EAD, for green card holders.

This new EAD was called a "combo card", which served dual purposes: an authorization to work in the United States and an advance parole authorization for traveling outside the United States and returning without having to apply for a visa.

These combo cards looked very similar to a standard EAD, but had language at the bottom indicating that the card serves as I-512 advance parole. USCIS combined these processes to make it easier for green card holders – they need only one document for employment and for travel. Since many people would apply for employment authorization and advance parole at the same time, the combo card made sense.

However, there has been a growing backlog of I-765 applications, causing significant delays and increases in processing times. Because applications for employment authorization are usually coupled with I-131 application for travel documents, the combo card process was adding to the delay.

As a result, USCIS announced that, effective February 1, 2022, they would stop issuing combo cards, and return to issuing separate documents for employment authorization and for advance parole. This move is intended to help decrease the backlog of employment authorizations. By processing I-765 applications independent of the I-131, USCIS can more quickly issue EADs. Applications for travel are now processed separately, and approved applicants receive a separate advance parole document.

Because of this move, it is important for green card holders to be aware that EAD cards issued after February 1, 2022 are not valid for travel outside the United States. In order to travel abroad without a visa, green card holders must also have a separate advance parole document.

The positive side of this new change is that processing times for I-765 applications for employment authorization should come down significantly, and green card holders with pending applications should receive their decisions faster.

The aftermath of the United States withdrawal from Afghanistan triggered a mass evacuation of Afghan refugees seeking to flee from Taliban rule. Amid the confusion, panic, and urgency, it was imperative for immigration law practitioners to band together, so they could provide answers, resources, guidance, and help to those most vulnerable.

In response, the American Immigration Lawyers Association (AILA) formed the AILA Afghan Response Task Force, a purely pro bono effort for assisting Afghans to evacuate safely and resettle in other countries. Pleasanton immigration attorney Spojmie Nasiri was a key member of the task force. The group created an evacuation listserv for posting updates about evacuations, spent countless hours and days answering questions and meeting with families, and also advocated for reforms to Congress. Spojmie and her task force organized members to help file humanitarian parole applications and assist with the resettlement of over 70,000 Afghans who evacuated to the United States.

As a result of the incredible work done by Spojmie and her team members, AILA recently announced that the Afghan Response Task Force is the recipient of the 2022 Michael Maggio Memorial Pro Bono Award, which recognizes outstanding efforts in providing pro bono representation in the immigration field. The group was recognized at the AILA Annual Conference in New York City this past June.

You can read more about Spojmie's recognition as part of the task force.

Spojmie was also recognized with the AILA President's Commendation award, for exemplary service to the president of the AILA organization.

On March 3rd, the US Secretary of Homeland Security Alejandro Mayorkas announced that the country of Ukraine is designated for Temporary Protected Status, or TPS, because of the war and ongoing violence in the country caused by the invasion of the Russian army.

TPS is a temporary immigration status for those residing in the United States. The designation applies only to people from certain countries, and for a limited time. Temporary Protected Status allows people from a designated country to remain in the United States for a limited period of time. While in the United States, TPS allows people to apply for work permits and for travel outside of the United States. TPS also provides protection against detention and deportation by USCIS. The most recent announcement from the Department of Homeland Security grants TPS status for Ukraining nationals for a period of 18 months, so long as they have resided in the United States since March 1st, 2022.

Those wishing to take advantage of Temporary Protected Status must file an application and receive approval before receiving benefits. USCIS Form I-821 is the form to complete to begin the process, and it is a good idea to have an immigration lawyer assist you with the application and approval process. Only certain people may apply for Temporary Protected Status, which includes:

  • A Ukrainian national citizen, or an individual without nationality but has lived in Ukraine prior to coming to the United States
  • Ukrainians who have lived in the United States and have not left the country since March 1st, 2022

There are some conditions that would prevent someone from applying for Temporary Protected Status, which includes:

  • Being convicted of a felony or two or more misdemeanors in the United States
  • Committing or inciting terrorist activitiy
  • Failing to re-register for TPS once approved, without good cause
  • Having committed certain criminal activity before entering the United States

As part of the process, TPS applicants must provide several documents and pieces of information to confirm their eligibility for the program. These documents include:

  • Proof of identity, such as a passport or birth certificate
  • Proof of date of entry to the United States, such as I-94 arrival/departure record
  • Proof of continued residence in the United States, as of the effective date.

Ukrainians may apply for work authorization by completing form I-765 Application for Employment Authorization, either as part of their initial TPS application or at a later date. Ukrainians may also apply to travel abroad by completing the form I-131 Application for Travel. While receiving protection under TPS, people may also apply for asylum, lawful permanent status, or other protected status if the person meets the requirements for those programs.

Application Availability

The application for TPS for Ukrainian nationals residing in the United States will be announced by USCIS on their website. Click here for the latest status and information: https://www.uscis.gov/humanitarian/temporary-protected-status or contact our law offices for more information and to get your application started.

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