New USCIS guidance on Good Moral Character Determination for N-400 Application

By: Jagan Tamirisa | November 6, 2026

On November 4, 2026, U.S. Citizenship and Immigration Services (USCIS) issued a new policy memorandum explaining how it will evaluate good moral character when determining eligibility for naturalization [citizenship].

The new guidance focuses on an important requirement for naturalization known as Good Moral Character. USCIS examines whether an applicant has been honest, followed the law, and fulfilled important personal and financial responsibilities. This review is not limited to criminal history and may also include tax compliance, financial obligations, and other conduct. Generally, an applicant must demonstrate good moral character during the applicable three-year or five-year period before applying for citizenship. However, conduct that occurred before that period may also be considered when relevant to determining an applicant's present moral character. For example, earlier tax-related misconduct or public benefits fraud may still be relevant, particularly if the applicant has not demonstrated a change in conduct. Therefore, applicants should not assume that past misconduct becomes irrelevant simply because it occurred more than three or five years ago.

For tax related issues, please see our prior article. This article focuses on the new guidance concerning financial support of dependents, immigration sponsorship obligations, and the use of government benefits. Importantly, financial difficulties or lawful receipt of government assistance do not automatically disqualify someone from becoming a U.S. citizen. USCIS must consider each applicant's individual circumstances.

Supporting Children or Other Dependents

USCIS may examine whether an applicant has fulfilled financial responsibilities toward children or other dependents. For example, deliberately refusing to pay child support despite having sufficient financial resources, or paying substantially less than required, may negatively affect a citizenship application. Even without a court order, USCIS may examine whether a parent has provided reasonable financial support for minor children.

However, there is a difference between someone who deliberately refuses to provide support and someone who genuinely cannot afford to do so. USCIS must consider any extenuating circumstances that may explain the failure to provide financial support.

Receiving Government Benefits

The memorandum also addresses situations where an applicant's children or dependents receive government assistance, or where an applicant deliberately avoids working to remain eligible for government benefits.

For example, USCIS may examine whether a parent with sufficient financial resources deliberately refuses to support a child who consequently relies on government benefits. Another example involves someone who deliberately reduces working hours or stops working solely to qualify for or continue receiving food assistance or housing subsidies, without any legitimate personal or medical reason. USCIS may also examine whether an applicant provided false income information, misrepresented household size, failed to report changes affecting benefit eligibility, or used false identities to obtain government assistance. Certain benefits also have restrictions concerning travel outside the United States. For example, Supplemental Security Income (SSI) has physical-presence requirements. Failing to report extended travel that affects eligibility may raise questions about whether benefits were improperly received.

The mere fact that an applicant or a dependent receives government assistance does not automatically disqualify the applicant from citizenship. USCIS may consider fraud or misrepresentation involving government benefits even if the applicant has not been arrested or convicted of a crime.

The important distinction is between deliberate misconduct and an unintentional mistake. USCIS must consider each applicant's circumstances rather than automatically denying citizenship based on poverty, disability, or lawful receipt of government benefits.

Immigration Sponsorship Obligations

Many U.S. citizens and green card holders sponsor family members for permanent residence by signing Affidavit of Support. By signing this form, the sponsor agrees to provide financial support to the sponsored immigrant. This is a legally enforceable obligation that generally begins when the sponsored individual becomes a lawful permanent resident and continues until the obligation ends under immigration law.

Under the new guidance, USCIS may examine whether the applicant previously sponsored someone and failed to fulfill those financial obligations. For example, if a green card holder sponsored a spouse for permanent residence but subsequently failed to provide the financial support required under the Affidavit of Support, USCIS may consider this when reviewing the sponsor's citizenship application.

Will USCIS Ask Additional Questions on Form N-400?

USCIS plans to revise Form N-400 to collect additional information about applicants' financial responsibilities, support of dependents, and use of government benefits. USCIS also plans to issue further guidance to immigration officers. As these changes are implemented, applicants may face additional questions about their financial support obligations, previous immigration sponsorships, and government benefit history.

Applying for U.S. citizenship involves more than meeting residency and physical presence requirements. Issues involving financial responsibilities, immigration sponsorships, government benefits, and tax compliance may also affect eligibility.

How CHUGH, LLP Can Help

CHUGH, LLP offers integrated U.S. immigration and tax services through its experienced immigration attorneys and Certified Public Accountants (CPAs). Our team assists with naturalization applications, financial sponsorship concerns, government benefit-related issues, tax compliance, tax planning, IRS representation, and resolution of outstanding tax liabilities. Our combined immigration and tax expertise allows us to address complex immigration-related tax matters and provide coordinated legal and tax guidance.