回複：回複：你有幾個混淆的概念須要擇清一下：1. 在美國，無論你

Yes, you need to discuss your situation with an accountant. In your case your filing is delayed you will need to pay interest and penalty as well as the tax you owed. If you owed tax for a few years $tax$ would be accumulated with interest, like your $deposit$ in the bank. Anyway, good luck!