<prompt> Human: Apologies if this isnt the right place for this post, looked around but didnt find anything quite relevant.Basically my GF has been living abroad for the past 10 years without filing any taxes. Her wages during that time would have qualified for the Foreign Earned Income Exclusion, meaning she wouldnt have had to pay income tax. My question is, can she just start filing taxes this year or is there some sort of process she needs to go through first. What should we be prepared for? Thanks for any help.  <response>: Contact an accountant specializing in expat taxes. This is a rather common issue. Heres what I found in 30 seconds of Googling If she wouldnt have owed any taxes due to taking the FEIE she shouldnt owe any penalties, provided she files them before the IRS reaches out and tells her to.Make sure she also back-files the FBAR. The accountant can probably help with this too. And make it a point to her to file both every year going forward. 