Here is a bit of relief information. The penalties seem not so severe if not filed properly. Penalties for Non Compliance Penalties for non-compliance with the filing requirement can include: Future requests for change of status (especially to permanent resident) will be denied; Visa renewals at American Consulates/Embassies could be denied; Fines and interest will be assessed when money is owed to the IRS. If more than 16 months late in filing the form, no deductions can be claimed; and If more than 3 years late in filing and a refund was due, no refund will be given. More at the following link: - http://web.usf.edu/iac/isss/tax.html