QUOTE(Fofire @ Feb 22 2007, 10:29 PM)

Techincalyy you are supposed to file your taxes even if you're living overseas

. . .if you have a few extra months to spare to file them and then file for your visa I would do so.
otherwise if you wanna act like you havent had a job in few years or that you've lost your ta returns or what not you have several other options like having a parent or relative co-sign you I-864 / I 864-A
Keep in mind you are theoretically supposed to be living with that person (the cosigner) when you plan on going back to the states.
If you plan on using bank funds to show that you can pay for your spouse then acording to a consular officer I spoke with you need to have 3 times the amount required or lacked (if you dont earn enough to fully cover the amount). I believe the amount you need to earn a year is 16,000 USD if filing for just your spouse and something like 20,000 if you are going to file with a cosigner.
This basically means that you need to have 48,001 USD in the bank in order for the embassy to say ok you have enough money to pay for him.
A few gentle corrections...
Yes, USCs are required to report their worldwide income by filing a US tax return. There are foriegn income exclusions, so you are not taxed twice until you are over the $80K/year or so mark.
'Acting' as if you haven't had a job isn't a good idea, if you have had one, and lost tax returns are never a valid excuse--you can always order copies of your past returns' transcripts from the IRS.
There is no such thing as a "co sponsor" or "so signer" for the I-864. There are Sponsors (USC petitioning spouse) and Joint Sponsors. Plese see "What Is a Joint Sponsor?" from the I-864 instructions. Joint Sponsors do NOT have to share a household with the petitioner or beneficiary.
Bank funds are one form of asset. There are specific guidelines for assets in the form instructions, but in addition to cash, you may use other vehicles that can be converted to cash (if needed). Investment accounts are one popular option.
The required amounts are in I-864P; the figure quoted for the "cosigner" does not apply.
OP: the tax returns do not have to be provided for a while yet; you can start your petition even if you do not yet have the returns completed. There is info on this for you in the DCF Guide.
If you'll be presenting an I-864 from your Dad, he can mail it to you to take to the visa interview. It does not need to be notarized. He may put the I-864 in a sealed envelope for your spouse to present at the interview if Dad wants to keep it private.
If you have a job offer, especially if you can document it, it is a good idea to include that information at the interview.
good luck!