Is it necessary for N-400 applicants to provide proof of tax payments?

The necessity for N-400 applicants to provide proof of tax payments stems from the requirements set forth by USCIS to demonstrate good moral character and adherence to U.S. laws. Applicants are required to show that they have filed their taxes for the past five years, or for the duration they have been a permanent resident if that timeframe is shorter. This requirement not only affirms their compliance with tax obligations but also reflects their integration into U.S. society.

The correct answer emphasizes the importance of this documentation, indicating that providing proof of filed taxes is necessary when it is required by USCIS for the application process. This requirement helps USCIS assess the applicant's responsibility and commitment to fulfilling civic duties, which are essential components of good moral character.

In this context, the other choices misrepresent the requirements. Simply stating that it is not required, or limiting the evidence to those with dependents or specific income levels, overlooks the broader obligation that all applicants must fulfill regarding tax filings as part of their application for naturalization.