I got my green card in 2014 and I would like to apply for citizenship in year 2017 under the 3 year rule (marriage to a US citizen). The problem I have is that my US Citizen husband has not filed his tax for the past 2 years. I have filed my tax as a head of the household for the past 2 years.
In a naturalization application, the failure of the applicant's spouse to file tax returns should be irrelevant. If the Permanent Resident has filed tax returns as "Head of Household," however, there can be serious complications, since that generally is available only to people who are not married. It would be wise to obtain a professional opinion about the appropriateness of your filing as Head of Household - if it was lawful, then you should plan to provide evidence of its lawfulness in the naturalization application process; if it was not lawful, then you should speak to a tax professional about filing an amendment to your returns prior to commencing the naturalization application process.
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