My nephew (single and over 21) did not file taxes for the years 2001, 2003, 2004, 2005 and now 2006. He did not make over $5000 for any given year. He has now been told that he needs to file for these yrs. What forms does he need to do this? Can he use the tax forms for this year or does he need something different? I have been using Taxcut for my own, can I use this? Thanks for any help/ info.