QUOTE(hubbardt @ Feb 16 2007, 01:25 AM)

I've been living in the UK since the age of 9 (now 37) so it never occured to me to fill out a Federal tax return.
The reason I'm looking at the tax return issue is that my wife and I are looking to emigrate to the USA and I'm part way through applying for an immigrant visa (i-130). We have had the i-130 approved and she has passed her medical so now we are trying to fill out the affidavit of support form (i-864). The last part of the form asks information on my last three years of Federal Income Tax returns. Ooops ... I have never submitted one. I will speak to a CPA as I may have to back date returns to prove my income (I'm pretty certain they won't accept my UK tax returns as proof).
Thanks for your help.
In addition to the tax issue, you should be aware of the
domicile requirement of the I-864 (links in the DCF Guide at the top of this page). Cince you have never lived in the US, this may be a significant issue for you.
Unless your worldwide income is over US$80,000 or so, you will probably NOT owe US tax. Unfortunately, you do have to go through the work of reporting that income, every year, no matter where you earned it or where you live.