Hi all, I too, didn't know I was to be filing taxes in the US. I'm trying to wade my way through years 2003-2009 (years I had income above the reporting limit) of back filing by using my Notice of Assessment that Canada Rev. so kindly sends and I've got 3 yrs where it lists my income before child care expense and then my actual taxable income. I fall well below the exemption limit in the US for all of my income. But I'm wondering how I file those years? Do I use the final taxable income amount from my assessment? Or do I use the income before child care expense and then list the expense somewhere on my 1040, and if so, where? I'm inclined to do whatever is easiest since it will just work out to 0 anyway, right? Thanks!