The 3 year rule I mentioned doesn't refer to amended taxes at all. It's a concession that the IRS has made to expats who "didn't realize they still had to file while living abroad" - and periodically it is spelled out in detail on the IRS website and/or local US consulate websites. For the moment, the best reference I can find is here: U.S. Citizens and Resident Aliens Abroad though you may have to do a bit of digging to find information on filing back taxes.tony....the 3 year rule quoted above does not apply to you. it applies to the time limit to file an amended return to seek a refund. and of course you must have originally filed a return before you can amend it. you must file an original return for any year you were required to do so (met the filing rquirements, etc.), whether it is 5 years ago or 20 years. there is no statute of limitations.