WAIT....confused

just trying to get all the facts.  so say i moved to the uk in Dec of 05 right, so in 06 i have to do the 05 taxes... what about taxes for the 06 year...for US of course... i'm just confused.

xx.Viv

You'll always file US taxes whilst living and working here....even after gaining UK citizenship.  Fortunately for most of us, there's a pretty high threshold ($80k) which keeps us from paying US and UK taxes.

I may be wrong... I thought you didn't *have* to file US taxes unless you actually owe the IRS some money.
So technically, VW wouldn't "have to" file for '06 unless she has a lot of US-income.

But it can be advisable to file every year, for many reasons.  For instance, IRS won't come asking why you haven't been filing, then you have documentation about why you didn't owe anything.  ALSO, this happened to me, if you suddenly get some taxable income you don't have to puzzle out estimated tax the first year, because you can document that in previous years you didn't owe anything (the IRS rules are that you don't have to file estimated tax if you didn't owe any tax the year before).

Keep youself in the clear. Get your self a CPA in the states whom will advise you. I worked in a tax office. Example (elderly who did not make enough to file, the bosses would have us to copy all their docs make a note in their file that they did not have to file). There was no charge for this. Just away to show there was no need.
Watch your back with the IRS.
Even when taxes are filed correctly sometimes things can come back is cause probs but, works out in the end.
Just to be on safe side.