Don't know what to do.

Okay, here goes. I am an American, married to a Brit living here in the U.K. I don't think I need to file any tax for 2003 because my divorce to my American husband wasn't finalized until January of 2004, and he filed for both of us. So I believe I am in the clear for last year, am I right? Since my ex-husband sent me half of the refund, he included me as a dependent on 2003 tax forms.

Also I don't work, and therefore have no taxable income coming in this way; however, I did receive my IRA and stock/mutual funds when I got my divorce. I don't draw any income from these, are they taxable for 2004? When the time rolls around for me to file income taxes, what do I put down?

Thanks for any imput...I have never had to do this before and I feel really lost about this.

Yes. you seem to be OK for 2003.

In 2004, if you income (earnings and or investment) is over and above your standard deduction, you will have to file a return.

If you received a distribution from your IRA, this is taxable if it was not rolled over to another account within 60 days. You will therefore have to report this on your 2004 US return.

Helen