U.S. income tax return for prior years
You must file a federal income tax return for any tax year in which your gross income is
equal to or greater than the personal exemption amount and standard deduction combined (per the
Form 1040 Instructions for the corresponding tax year). By and large, you have to file tax of at
least prior six years. This will depend on the facts and circumstances of your particular situation.
For example, refer to Information for U.S. Citizens or Dual Citizens Residing Outside the U.S.