Robert L. Sommers , the attorney turned tax prophet, has included a number of items on his page that international school teachers and administrators will find immediately helpful. Mr. Sommers has also included links to important IRS forms, which the government has kindly made available in multi-platform Adobe Acrobat format, and links to other places on the net that The Tax Prophet recommends. The links alone justify a trip to the page, as Mr. Sommers has included not only tax-relevant sites, but also those providing a variety of other types of legal help. He also gives educational and recreational sites in San Francisco a few good mentions. The Tax Prophet seemed to be useful indeed, so I sent him a small list of questions begging his answers.
Further research is needed.
Failure to file prevents you from using this exception. If you haven't filed in the past, there is nothing preventing you from filing this year. Expats must take their duty to file U.S. income taxes seriously. The IRS is considering cracking down on Ex-pats to don't. No as to payment as of yet.