<prompt> Human: Howdy there,I moved from the US to study in 2007 only recently I learned that I need to file my tax returns even if Ive got dual citizenship and am living in a foreign country. Apparently you can only be taxed if you make more the 80000 usd a year, so I dont owe anything. Im just wondering if I suddenly start filing will it set off alarm bells, is there a way to file retroactively, and avoid penalties?  <response>: You can file past years tax forms. The requirement to file depends on your global earnings, so it is certainly possible that you could be expected to file even if you dont owe any taxes. If your foreign earned income exclusion means you dont owe any taxes the amount changes over time, then I dont think there is any failure to file penalty, because the failure to file penalty is based on amount of taxes due.Past years forms can be found here. Enter 1040 for example to find 1040s for various past years. 