Canadian TN holder marry US Citizen

[rickylala]

No, he needs to make sure he's filed for 2007, 2006 and 2005. The IRS might want him to go further back, but for immigration purposes he must have filed those three years (and paid any outstanding balance he owes to the IRS).

US citizens MUST file every year, regardless of where they live. It says that in the instructions for the I-485, also.
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Steve,
I wonder if he was not employed how can he submit to IRS without an W-2 form?
However, in this case maybe I should ask his sister to do sponsor, right?

For police clearence, you said "the instructions clearly say if you applying inside the US you don't need it." Can you refer me the page? I want to read it myself, not because I don't trust you. I do appreciated your help. Just I asked Canada's police department about applying this and they even asked me to get fingerprint from my local police station. Is that strange? I ask this to prove USCIS that I am clear but Canada's police asked me to get fingerprint. I think this doesn't make sense at all. Maybe I really don't have to get Canada's police clearence to apply/adjust my status. Do i make sense to you?
Sorry to bother you again! Just you know there is no confirmed answer and I am afraid I will be rejected by USCIS if I don't provide correctly.
BR,
Karie

[Steven]

I wonder if he was not employed how can he submit to IRS without an W-2 form?

The W-2 is irrelevant, US citizens must declare all their worldwide income from all sources on a 1040 every year. If it's in foreign currency you have to use the exchange rate on the day the income came in. W-2 just helps you with US-source employment income because it saves you working it out yourself.

However, in this case maybe I should ask his sister to do sponsor, right?

It has to be your sister, not his sister, and it's a bad idea even if she was as those types of I-130 take about 8.5 years before the visa number comes up.

There really is no way around him filing for the years that he missed. He HAS to file. Forget about the immigration issue, he'll get audited and fined if he doesn't. Other than the late filing fee and the interest on it, I doubt he owes any tax unless Taiwan has lower tax rates than the US. He just needs to claim a foreign tax credit.

For police clearence, you said "the instructions clearly say if you applying inside the US you don't need it." Can you refer me the page? I want to read it myself, not because I don't trust you.

http://www.uscis.gov/files/form/i-485instr.pdf

Page 3, unless you fall into one of the "special classes" which you don't, I'm pretty sure. I'm not even sure what a "special class" would be. Someone who had to get a waiver to get into the US maybe? AOS from an S entry?

God knows, I wouldn't worry about it.