Hello,
I moved to the US in January 2008 on an L-2 visa. During this time I was still being paid in my home currency (Ireland) and paid all of my regular taxes at home, just transferring money to my US checking account as and when I needed it.
In January 2010, my visa status changed to E-2, and has been the same since.
I did not file any tax returns in the US during this period.
What course of action should I take to regularize my situation?
Thanks,
P

You probably owe no FEDERAL income taxes, because you will claim the Foreign Tax Credit (Form 1116) when you file.

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