Jamie Kirkpatrick

when she does the form 2555 it will show W2 is not needed UNLESS the USC works for US company in Ireland and 

you must file a US federal tax return and pay US taxes on your worldwide income no matter where you live at that time

There is no valid reason taxes were not filed.  The interviewer is in error.  Taxes must be filed.  Had she not been REQUIRED to file, a letter would have been appropriate.  I would back-file for the past 3 years immediately, and submit a copy of the 1040 package. 

Regardless of immigration, as a USC she is always required to file taxes. She would likely qualify for a credit if she has paid taxes elsewhere, but it is a known requirement for those living abroad that they must file. So she needs to fix that immediately anyway. To my understanding, tax returns are also required for immigration purposes too. 

she needs to file for 2020, 2021 and 2022 each with a form 2555 as UK is part of the tax treaty ($107,600 for 2020) with the following for the next years
 
However, you may qualify to exclude your foreign earnings from income up to an amount that is adjusted annually for inflation ($107,600 for 2020, $108,700 for 2021, $112,000 for 2022, and $120,000 for 2023).Nov 14, 2022
 
she will not have to pay into medicare on SS on foreign income
 
but her foreign income is not counted to support the visa so i hope u have a qualified US joint sponsor

Thank you so much! I have no knowledge of us tax system and my wife came here as a student not knowing either, massive mistake. We will take action immediately.

Thank you so much! I have no knowledge of us tax system and my wife came here as a student not knowing either, massive mistake. We will take action immediately.