This is really just a technicality. US citizens are required to file tax returns every year regardless of where they are living or what they are earning. So if you haven't for any reason they need to know why. Your reason is obviously because you have not been working, so your statement would simply indicate that the reason that you do not have a copy of a tax return for the most recent tax year to accompany your form is becasue you have been unemployed and you have been unemployed for "..........insert reason here......".
I assume you will not be using income to meet your sponsorship requirement? Also, you will need to prove that you maintain domicile in the US as you are no longer resident there. That will need to be included in your statement. I'm currently trying to get all of this in order as well.
Good Luck.
QUOTE(zr87 @ Feb 29 2008, 02:52 PM)

My husband and I just turned in our I 130, and recieved packet 2, the affidavits of support (I 864). Since I have been in my husbands country of residence for the past 7 months, and have only worked for one year in the past 3 tax years, the consular told me to fill out the form, but also to write a letter explaining why I do not have tax information for the past 3 years and to have a joint sponsor. Has anyone else here had to write a letter like that?