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The video tutorial discusses the importance of bringing tax documents to the U.S. citizenship interview, even though it's not explicitly required. Filing taxes is a legal requirement and demonstrates good moral character. Not filing taxes could affect your application. The IRS tax transcripts serve as proof of tax filing, which is crucial for question 7 in the N-400 form. While officers may not always ask for tax documents, it's safer to be overprepared and bring them, especially if applying through marriage. It is advisable to bring at least the last three years of tax documents to the interview.