Hello!! I hope that you can help me!!
I was born in US but I have lived in Venezuela since I was 3 years old (now I have 30). All my family are venezuelan. I'm a dual citizen venezuela/usa. I never filled federal tax return because I didn't know it. Now I want to be OK with the IRS for 2005, 06, 07, 08 ,09 and 2010.
Here is my case:
2005 & 2006: Single, No job = No income, with venezuelan bank account (saving account) with less than $300 and a little interest.
2007: Single, With job = $800 income salary, with venezuelan bank account (saving account) with $800.
2008: Single, With job = $25,000 income salary, with venezuelan bank account (saving account) with more than $10,000.
2009: Single, With job = $10,700 income salary, with venezuelan bank account (saving account) with more than $10,000. With US bank account with $13,000 (saving account). With venezuelan bank account (saving account) with more than $10,000. I used my money from venezuela bank account to get us cash and then I deposited it to my new us bank account.
2010: Married, No job = No income for job, with venezuelan bank account (saving account) with more than $10,000. With US bank account with $13,000 (saving account). With venezuelan bank account (saving account) with more than $39,000. I received in my venezuela account gift from my family for wedding around $40,000. I changed that gift for US cash and I deposited it to my US account.

So What forms I must file?

Thanks and I´m sorry for my english!!

A US citizen must file tax return if the worldwide income exceeds the filing requirement. For 2005, 2006 and 2007 your income is less than the filing requirements.
File tax returns for 2008, 2009 and 2010. You will file resident return. Form 2008 and 2009 you status is single. For 2010 you can file married filing separately or married filing jointly.
Another filing requirement is Form TD F 90-22.1. Your U.S. Tax Return: U.S. Citizen or Resident with Foreign Income (http://taxipay.blogspot.com/2008/03/us-citizen-or-resident-with-foreign.html)

Thanks Mukata!

For my case,

1. Do I have to do the following files?

2008: 1040, Sch B, 2555 & TD F 90-22.1
2009: 1040, Sch B, 2555 & TD F 90-22.1
2010: 1040, Sch B & TD F 90-22.1

2. Can I send my late files for IRS (1040, sch B, 2555) and TD (90-22.1) in the same day?

Each tax return must be filed separately. Yes, you can file on the same day.
FBAR is sent at a different address than your tax returns.