Part-year resident tax return pre-2006

Hi, my wife is a US citizen and as we recently got married, we looked a bit further into her tax obligations. I've gone through a lot of forums and all the info on IRS and US Embassy sites and I think I've got a good understanding of her obligation for 2006 (she's bona fide resident, earned less than $ 82k, missed the deadline of 15 June and so has to file asap).

However, my question is about 2005, the year she moved to the UK. I don't think she ever advised IRS or state (CT) of her migration to the UK. Return for 2005 was probably filed without mentioning UK income and I suspect she should have mentioned it.

Can you advise which steps she needs to take to rectify this (if any) and whether she can claim FEI reduction as the clock for bona fide residence started ticking in the autumn of 2005?

Many thanks

This is extremely common ...

All she needs to do now is file a 1040X along with other amended pages (eg 2555, 1116, 6251 etc).  If relevant the TD F 90-22.1 is the only form that may carry a real penalty, but she may be able to argue reasonable cause against that if Treasury do charge her a penalty.