Taxes and Good Moral Character

Good Moral Character basically means that you've been a law-abiding resident who adheres to the basic moral standards of the U.S. community. The U.S. Citizenship and Immigration Services (USCIS) typically looks at your conduct during the five years immediately before you file your application (or three years if you're married to a U.S. citizen).

Having unpaid taxes (tax debt) can impact your good moral character requirement negatively. You will need to make arrangements to pay off the debt (ex: enter into a payment plan with the IRS) and present evidence that you are on a path to clearing your tax debt.