QUOTE(AmCan @ Nov 18 2006, 05:53 PM)

Thank you for your reply Yuand Dan. It was somewhat helpful. But as far as a domicile is conerned, we left the US 5 years ago to take care of his elderly, ailing parents. We were renting in the US. We bought a home in Canada, which we will sell. His folks have now both passed and we are ready to go back to the US. We will buy a home when we move. I still have ties there, no domicile at present time. Also, as far as tax returns, I haven't filed any since I haven't worked since we moved to Canada. So, now what?
Liane
You need to get with a tax accountant and file the back tax returns, living out side the country may exclude you from paying taxes but dose not exclude American citizens, and LPRs from filing returns, unless your income exceeds, I think 60 or 70,000, you wont pay tax, but you need to contact a tax accountant to get this straight. They will ask for IRS returns, probably from the past 3 years.
Another article:
QUOTE
DOCUMENTATION - FEDERAL TAX RETURNS
By law, all petitioning and joint sponsors must submit copies of their three most recent Federal tax returns as well as all W-2s. Copies of any Forms 1099 that reflect income used to qualify must also be submitted, State tax returns are not required; if submitted they must be returned.
Generally after April 15, a sponsor can be expected to have completed the Federal tax return for the previous year. If an extension was requested the sponsor should provide proof of filing for the extension. If a sponsor did not file tax returns, he or she must prove that there was no obligation to file. Note that U.S. citizens generally have an obligation to file Federal tax returns on non-U.S. earnings, even if there was no tax liability.
If a sponsor should have filed, they must file retroactively and provide proof of filing. Note that U.S. citizens employed abroad must file U.S. tax returns on foreign earnings, even if they have no tax liability.
Offices should encourage submission of IRS transcripts of tax returns in place of photocopies of tax returns. Photocopies of Forms W-2 and 1099 must still be submitted. Tax transcripts provide proof that the returns were filed with IRS, are easier to read, take up less room in the file, and are easily obtained. The most desirable way to obtain these documents is to order them, free of charge, by sending IRS Form 4506 to IRS. (It is also possible to get transcripts by phone or by going to a local IRS office in person, but the transcripts obtained through these means are somewhat less desirable.)
http://www.immigrationlinks.com/news/news214.htmQUOTE(kitkat1 @ Nov 18 2006, 06:03 PM)

Without US domicile it sounds like maybe you should be doing Direct Consular Filing in Canada. You might want to read through the foum to see if that's a smarter, available option for you.
Kitkat DCF still needs to show domicile in the states, it is just the process of filing for IR-1 visa at the consulate rather than through USCIS.
QUOTE
Domicile
Can a U.S. citizen or lawful permanent resident (LPR) petitioner who is not domiciled (living) in the United States be a sponsor?
No. The law requires that sponsors be domiciled (live) in any of the States of the United States, the District of Columbia, or any territory or possession of the United States.
If the petitioner does not have a domicile in the United States, can a joint sponsor file an I-864?
No. Under the law, a joint sponsor cannot sponsor an immigrant when the petitioner does not have a domicile in the United States. The petitioner must first meet all the requirements for being a sponsor (age, domicile and citizenship) except those related to income before there can be a joint sponsor.
http://travel.state.gov/visa/immigrants/in...nfo_1328.html#4