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Unfiled tax returns: how to catch up
Whether you missed one year or ten, the path back usually starts the same way: figure out what's missing, file it, then deal with any balance.
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No obligation. A tax resolution professional may follow up to discuss your situation.
What happens if you don't file
- Failure-to-file penalties and interest can accrue on any tax owed.
- The IRS may prepare a substitute for return (SFR) using reported income only, and assess tax based on it.
- There is generally no statute of limitations on assessing tax for a year in which no return was filed.
- Any refund you were owed may be lost if you don't claim it within about three years of the due date.
- Willful failure to file can, in serious cases, be a crime. Most cases are handled civilly, but this is a reason to address it.
How many years should you file?
IRS policy generally focuses on the most recent six years for filing compliance, though it can require more depending on the case. California's Franchise Tax Board (FTB) may have separate requirements. A professional can check your IRS wage and income transcripts to see what the IRS has on file for each year.
What you'll need
- W-2s, 1099s, and other income records (often available from IRS wage & income transcripts)
- Records of business income and expenses if you were self-employed
- Information for deductions and credits you may qualify for
- Copies of any IRS or state notices you've received
Common questions
What if I can't pay what I owe?
File anyway. Filing stops the failure-to-file penalty from growing, and the IRS offers payment plans and other options for people who can't pay in full.
Are you a tax firm?
No. File Back Taxes is a free referral service. We pass your request to an independent tax resolution firm or tax professional, who decides whether and how they can help.
Is it too late to file old returns?
Generally, no. You can file a past-due return at any time, and filing is usually the first step toward resolving the problem. Refunds, however, are generally only available if you file within three years of the original due date.
How many years do I need to file?
It depends on your situation. The IRS generally focuses on the last six years for filing compliance, but it can ask for more. A tax professional can review your IRS transcripts and advise you.