Many citizens of foreign countries also happen to hold a U.S. citizenship without ever residing in the U.S. They may have it because they were born in the U.S. or received it from their parents.
Regardless of how the US citizenship was obtained, they are still required to file an annual tax return with the IRS on their worldwide income. Same as all U.S. citizens who live in America.
Unfortunately many do not realize this - until one day when they discover that they are many years overdue and need to fix it ASAP. For example, this unfortunate occurrence can happen when they wish to apply for college financial aid or sponsor a relative for U.S. immigration.
We have helped hundreds of dual citizens normalize their status with the IRS and are familiar with how to best execute this process.
Unfortunately - yes.
According to the U.S. law, all U.S. citizens are required to file an annual tax return with the IRS on their worldwide income (if their income is over $12,000 - see https://www.taxesforexpats.com/expat-tax-advice/minimum-filing-requirements.html for full details).
That means that you have to do this - regardless of how you came to be a US citizen or whether you live there.
Yes - we can start work on your return while you obtain the SS number. Doing this at the same time will be more efficient than doing each process separately.
To obtain your Social Security number:
We normally recommend Americans who are behind on their US taxes to join the Streamlined Procedure: https://www.taxesforexpats.com/services/new-irs-program-delinquent-taxes.html
This is a new program announced in the summer of 2014. It requires filing of 3 years of tax returns and 6 years of FBAR (Foreign Bank Account Report form).
The best part about the program is that it absolves you from any fees or penalties.
No.
The new Streamlined Procedure we recommend - https://www.taxesforexpats.com/services/new-irs-program-delinquent-taxes.html - allows you to become compliant without facing any fees or penalties.
The answer is yes.
Regardless of whether you were given a Social Security number or how often (if ever) you visited the United States, you must file an annual tax return with the IRS.