USCIS N-400 Changes in 2025–2026: What to Know Before You Apply for Naturalization
USCIS now checks neighbors and workplaces, demands IRS transcripts, reviews your full immigration history, and can deny N-400 without RFE or NOID.
VisaProAdviserVisas, migration and life abroad
Taxes for immigrants and expats: tax issues in US naturalization, duties under nomad and startup permits, EU company tax rates and inheritance rules.
14 articles tagged Taxes
USCIS now checks neighbors and workplaces, demands IRS transcripts, reviews your full immigration history, and can deny N-400 without RFE or NOID.
How to get a residence permit in France and Spain within months, why European status beats an Emirate ID, and how to arrange taxes at 15% instead of a tax-free regime.
Andorra's €600,000 investor residency closes to EU citizens as a 20–30 slot annual quota replaces it, under the EU association deal signed October 19, 2026.
What to do if USCIS denies your naturalization application for overdue taxes. Deportation risk, appeal options, and litigation costs explained.
Spanish tax residency isn't just the 183-day rule. Worldwide income, double taxation, and Form 720's €50,000 threshold per asset class — 6 costly expat mistakes explained.
When U.S. tax obligations begin: green card, the 183-day substantial presence test, U.S.-source income. Resident status explained and common newcomer mistakes.
Tax residence and immigration status are separate tests. Many countries treat a person as tax resident after spending 183 days there in a year or keeping their main home or centre of vital interests there, and residents are generally taxed on worldwide income. Double taxation treaties decide which country has the primary right to tax a given income, and the other country usually grants a credit or an exemption.
The United States is an exception: it taxes citizens and green card holders on worldwide income wherever they live, through Form 1040, with relief available via the Foreign Earned Income Exclusion and the Foreign Tax Credit. People with foreign financial accounts above a reporting threshold also file an FBAR with FinCEN.
Taxes also surface in immigration decisions. On Form N-400 applicants answer questions about unfiled returns and unpaid tax, and USCIS weighs those answers when judging good moral character, with IRS tax transcripts as the usual proof of compliance. In Europe, renewals of residence permits such as digital nomad or startup permits often depend on filed tax returns and paid social security contributions.