You should seek help from a tax attorney or CPA in the area in which you legally reside in the United States.  You picked New Jersey as the state in which you live to answer this question so you should contact someone there if that is the case.  You may not legally owe any taxes in the Untied States but owing and the requirement to file are two different things.  How paying taxes in Russia will be handled is unclear to me but the CPA would surely know. If you owe there are penalties and interest that will be associated with the tax year that you are filing.  As for penalties associated with not filing, you should ask the accountant or attorney.  Good luck.