As a U.S. citizen, you do generally have the obligation to file a U.S. tax return even though you live in Egypt. Note, however, that in some cases, if your income is below a certain threshold amount, you may not be required to file a federal income tax return. In Publication 501, the IRS includes a chart that lists the minimum thresholds based on filing status, age, and gross income. If you are above these thresholds, you generally need to file even if you do not owe U.S. tax. If you do not owe tax because of the Foreign Earned Income Exclusion, for instance, you still need to file a tax return in order to claim the exclusion.If e-filing is unavailable to you, then you must file your return by mail. If you have missed previous year filings, then you should consider entering into one of the IRS’s amnesty programs. For more information and to contact a tax firm dedicated to U.S.expat tax filings, please visit our website at expattaxprofessionals.com.