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Filing for naturalization. I have an IRS payment plan and am current on payments. Is this considered an overdue tax amount?
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This relates to Part 11, question 6 (Do you owe any overdue Federal, State or local taxes?). I have a current payment plan with the IRS. Is this considered overdue taxes?
You should refer to the USCIS instructions when completing your N-400 form. For Part 11, the N-400 instruction states: "If any part of a question applies to you or has ever applied to you, you must answer "yes". The 11.6 question asks: "Do you owe any overdue Federal, State or local taxes?" The question asks if you ever had a tax delinquency, not if you currently have past due payments on your payment plan. So, if you currently still making payments to the IRS, you still have a tax debt and owe taxes. Answer yes, and attach to N-400 your written explanation regarding your installment payment plan. Also, attach confirmation of your being current on your tax liability payments.
