It came up on another thread that some people who moved to Mexico a number of years ago, and stopped filing tax returns, now may want to put themselves in a position to receive social security retirement benefits. For some, this could be possible, if they had previously worked enough to have a vested retirement (ten years of qualified work, before leaving the U.S.). The issues were discussed in some detail in that other thread, so I won't repeat it, here. If there are those who would like to discuss this possibility, we could meet some evening for a beer, and go over what some people I know- who had lived abroad for a number of years, and not filed- have done to sort out their situation. http://www.cancuncare.com/forum/living-cancun-riviera-maya/16010-renouncing-u-s-citizenship.html (Look near the end of the second page of the thread.) ______________________