Where do I start?

Sorry to ask such basic questions. But where the heck do I start?

We moved from Atlanta, GA to Wales in late November of 2005. We filed a joint return last year, used my friend's US residence for them to send the refund check to and had automatic deposits to our US checking account for the refunds.

This year (2006).....I received a severance check up until August. It was automatically depositied to my US bank account. I just started working this month as a partner in our own business in the UK and am just about to start earning UK income as well.

Can someone please point me to the basic forms I need to start assembling to file for my 2006 returns in the US.

Also.....my husband is a Brit who abandoned his green card when we left. It actually was only a temproary one and had expired. He was going thru the process to become a permanent resident by virtue of his marriage to me but since we were moving, he saw no need to renew it. We filed jointly last year and I would assume we can file jointly this year for my severance since it gives us an additional deduction and he had no income from the States.

Next year (2007)....I will have no US income other than maybe a small bit of interest on a savings account.

Any tips or directions or links to the places to look up help would be appreciated.

Unfortunately your life is now very complicated.
1. Although your husband renounced his green card for immigration purposes he may still be regarded as a US resident for tax purposes until he files a special expatriation tax form with the IRS as well.

2. As a partner in a foreign partnership you will also need to file form 8858 for 2006.

3. Is the severance check related to work you did in the US or the UK?

4. Don't forget you need to report worldwide income in the US but in the UK you can claim to be non-UK domiciled.

Ooops. I made a mistake in my first post.  My husband didn't have a Green Card. He had a temporary EAD which expired before we left the US. He hasn't been a resident in the US for any of 2006. He's not happy about having anything to do with the US IRS. Can I file as an innocent spouse?

Where can I get a form 8858? Can I have my US accountant notify the IRS and get the form for me?

The severance checks were related to work in the US. The money has never left the US. It's tucked in my US bank account.

All IRS forms are available on their webiste.

Specifically:
http://www.irs.gov/pub/irs-pdf/f8858.pdf

OK  - He did not have a green card.  You both left the US in November 2005.  Consequently because your husband was a non-resient alien at the end of the year you could only file a joint US tax return for 2005 if you elected to do so under IR Code section 6013.  Did you make an election?

If so you can file a revocation with the 2006 return so you can then file seperate returns.  If you did not elect then your 2005 return will need to be amended.

As a partner in a foreign partnership your US accountant may not have the knowledge to prepare form 8858 and related schedules.  They will need a copy of the first accounts for the partnership when completed nexst year.

Also do remember to include your signature authority on the partnerships bank account on the form TDF90-22.1 you file for 2006 reporting foreign bank accounts.

We both had US Income in 2005 and filed jointly because we had elected to do so starting with the 2003 return. So if I am understanding your advice right, I can revoke the filing jointly for the 2006 return? I seem to recall my accountant telling me when we elected to do so that we could revoke it if we so desired in subsequent years.

We do plan to see a British Accountant in order to wade thru all this, but I wanted to start planning now and not leave it to the last minute for the 2006 return.

Thanks for everyone's advice and links. I absolutely loathe tax forms and trying to muddle thru it all.