I am employed by a U.S. company but live and work overseas. Since I spend the entire year outside of the U.S., I qualify for the foreign income tax exemption, and therefore do not pay U.S. taxes (although I do file an annual return). My income is below $60,000.

My question is the following: This year I have a different situation. I have lived outside the U.S. for the past 4 years, never being in the States for more than 2 weeks time during any of those 4 years. However, I moved back to the States on June 3, 2008, and have resided in the U.S. since that time. How do I file my income taxes this year? Is the income I received prior to June 3 still exempt from U.S. taxes, and if so, is my taxable income only what I have earned after that date? Or, am I required to pay taxes on all my 2008 income, even the income I received before returning to the States. Can someone help me out with this question, and give me direction on how I will need to file for 2008?