Hello,

I am a 25 year old American citizen living in Israel since childhood. I have never filed an IRS form. Until last year, I was working in minimum wage jobs, so my income was very low.
In January 2007, I started my own business, which began only now (in 2008) to generate income, but I have had a lot of expenses so I have generated "losses" for tax purposes in Israel.
I will be moving back to the USA in 3 months, and would like to move my business there, hopefully transferring the generated losses as well.
My questions are:
1. Can / should IRS forms for previous years be still filed, claiming ~0 income?
2. For 2007, should I file as an individual or as a business? and does it matter in terms of the losses I would like to keep when restarting my business in the USA? How do I transfer the business' losses to the USA?

Thank you for your help!

Best regards,

Jonathan Silo