# Publication 54



## USinCanada (Mar 18, 2012)

I'm in the initial phases of trying to get caught up on back taxes. 

Do I have to follow Publication 54 for every year that I am going to file, or, can I just use the 2011 rules for each year I plan to file? 

Sorry if this has been covered before, or, is an ignorant question...at first glance it doesn't appear that much has changed in previous versions outside of the Foreign Income exclusion limit (which I don't even come close to exceeding). 

Thanks in advance for any info.


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## Bevdeforges (Nov 16, 2007)

The rules haven't changed that much over the last few years - but you do need to follow the year by year instructions that go with the forms (i.e. form 2555). Each year's forms have the specific thresholds and limits for that year's filings.
Cheers,
Bev


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