Understanding Part 9 of the N-400 Items 3–4: Taxes

3. Do you currently owe any overdue Federal, state, or local taxes in the United States? Yes   No

4. Since you became a lawful permanent resident, have you called yourself a "nonresident alien" on a Federal, state, or local tax return or decided not to file a tax return because you considered yourself to be a nonresident? Yes   No