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Back Taxes: How to File Past-Due Tax Returns
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do not influence our editors’ opinions or ratingsBack Taxes: How to File Past-Due Tax Returns
Back taxes are unpaid taxes from the current year or previous years. Filing and paying off a past-due return can help you to get current with the IRS.
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Editor & Content Strategist
Expertise Taxes InvestingSabrina Parys is an editor and content strategist on the taxes and investing team at NerdWallet, where she manages and writes content on personal income taxes. Her previous experience includes five years as a copy editor and associate editor in academic and educational publishing. She is based in Brooklyn, New York.
Sabrina Parys is an editor and content strategist on the taxes and investing team at NerdWallet, where she manages and writes content on personal income taxes. Her previous experience includes five years as a copy editor and associate editor in academic and educational publishing. She is based in Brooklyn, New York. Published in Editor & Content Strategist + more + more
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23 years of experience Expertise Personal Finance Budgeting Taxes Retirement Underrepresented communitiesPamela de la Fuente is a managing editor of NerdWallet's personal finance content. She leads budgeting, money-making, consumer credit and and debt coverage.
Pamela de la Fuente is a managing editor of NerdWallet's personal finance content. She leads budgeting, money-making, consumer credit and and debt coverage.Ask her and her talented team about why credit scores matter, how to save money on your grocery bill, finding the right side hustle, how to protect your identity for free and more.
Ask her and her talented team about why credit scores matter, how to save money on your grocery bill, finding the right side hustle, how to protect your identity for free and more.Previously, she led taxes and retirement coverage at NerdWallet.
Previously, she led taxes and retirement coverage at NerdWallet.Pamela joined NerdWallet after working at companies including Hallmark Cards, Sprint Corp. and The Kansas City Star. She has been a writer and editor for more than 20 years.
Pamela joined NerdWallet after working at companies including Hallmark Cards, Sprint Corp. and The Kansas City Star. She has been a writer and editor for more than 20 years.Pamela is a thought leader in content diversity, equity, inclusion and belonging, and finds ways to make every piece of content conversational and accessible to all.
Pamela is a thought leader in content diversity, equity, inclusion and belonging, and finds ways to make every piece of content conversational and accessible to all.She is a graduate of the Maynard Institute's Maynard 200 program, and the National Association of Black Journalists Executive Leadership Academy. She is a two-time winner of the Kansas City Association of Black Journalists' President's Award. She was also founding co-chair of NerdWallet's Nerds of Color employee resource group.
She is a graduate of the Maynard Institute's Maynard 200 program, and the National Association of Black Journalists Executive Leadership Academy. She is a two-time winner of the Kansas City Association of Black Journalists' President's Award. She was also founding co-chair of NerdWallet's Nerds of Color employee resource group. Managing Editor + more + more
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23 years of experience Expertise Taxes Small business Social Security and estate planning Home services RIATina Orem is an editor and content strategist at NerdWallet. Prior to becoming an editor and content strategist, she covered small business and taxes at NerdWallet. She has a degree in finance, as well as a master's degree in journalism and an MBA. Previously, she was a financial analyst and director of finance at public and private companies. Tina's work has appeared in a variety of local and national media outlets.
Tina Orem is an editor and content strategist at NerdWallet. Prior to becoming an editor and content strategist, she covered small business and taxes at NerdWallet. She has a degree in finance, as well as a master's degree in journalism and an MBA. Previously, she was a financial analyst and director of finance at public and private companies. Tina's work has appeared in a variety of local and national media outlets. Published in Editor & Content Strategist + more + moreWhat are back taxes?
What are back taxes?Back taxes are taxes that are delinquent or overdue, typically from previous years. The IRS begins to charge penalties and interest on late or unpaid taxes the day after the tax filing deadline for that year. If the bill remains unpaid, notices will follow, and the agency may eventually begin other collection measures.
Back taxes are taxes that are delinquent or overdue, typically from previous years. The IRS begins to charge penalties and interest on late or unpaid taxes the day after the tax filing deadline for that year. If the bill remains unpaid, notices will follow, and the agency may eventually begin other collection measures.The IRS typically doesn't charge penalties or fees on late or unfiled tax returns that result in a refund. However, there are many reasons why people in this group should consider filing their prior-year tax returns. For starters, you can't collect your refund until you file, and if you don't file within three years of the tax deadline for that year, you forfeit your right to collect the funds
The IRS typically doesn't charge penalties or fees on late or unfiled tax returns that result in a refund. However, there are many reasons why people in this group should consider filing their prior-year tax returns. For starters, you can't collect your refund until you file, and if you don't file within three years of the tax deadline for that year, you forfeit your right to collect the funds Internal Revenue Service. Don’t Lose Your Refund by Not Filing. Accessed Mar 19, 2024. .» When is the last day to file taxes? Tax Day and other tax deadlines
» When is the last day to file taxes? » When is the last day to file taxes? Tax Day and other tax deadlines AD Owe $10,000+ or More? This Tax Season Could Be Your Chance to Qualify Each year the IRS writes off millions in tax debt, yet few have applied. Learn moreon Anthem Tax Services' website
AD Let’s resolve your tax issues: Tax Relief & Resolution Services for IRS Tax Debt Certified Enrolled Agents, CPAs, and Tax Attorneys on your case. Learn moreon TaxRise's website
How to file back taxes
How to file back taxesIf you're behind on filing your tax return for this year or prior years, you still can get your papers in order. Here are some things to remember:
If you're behind on filing your tax return for this year or prior years, you still can get your papers in order. Here are some things to remember:1. Gather your documents.
1. Gather your documents.You'll need to gather tax documents for the tax year in question. For example, if you're filing your 2024 tax return, you'll need your W-2, 1099s and any other pertinent documents from 2024. Our tax-prep checklist covers additional information you may need to access.
You'll need to gather tax documents for the tax year in question. For example, if you're filing your 2024 tax return, you'll need your W-2, 1099s and any other pertinent documents from 2024. Our tax-prep checklist covers additional information you may need to access.2. Get a transcript if you need one.
2. Get a transcript if you need one.If you don't have those documents, you can request an IRS tax transcript for that year. Although you won't get exact photocopies of the documents, you'll get the information in those documents, which you'll need to get your return done.
If you don't have those documents, you can request an IRS tax transcript for that year. Although you won't get exact photocopies of the documents, you'll get the information in those documents, which you'll need to get your return done.3. Use the proper forms.
3. Use the proper forms.Don't file a 2024 tax return using 2025 forms. Tax rules and tax forms are different every year. You can search for older forms and instructions on the IRS website.
Don't file a 2024 tax return using 2025 forms. Tax rules and tax forms are different every year. You can search for older forms and instructions on the IRS website.4. Consider a payment plan if you can't afford your tax bill.
4. Consider a payment plan if you can't afford your tax bill.If you're behind on your taxes because you can't afford them, several tax relief options are available, including offers in compromise, penalty abatement and IRS tax payment plans.
If you're behind on your taxes because you can't afford them, several tax relief options are available, including offers in compromise, penalty abatement and IRS tax payment plans .5. Don't be afraid to ask for help.
5. Don't be afraid to ask for help.Many tax software packages allow you to file prior-year tax returns, and tax pros do prior-year returns, too. They can also help you discover which deductions and credits you might have been eligible for during the tax year.
Many tax software packages allow you to file prior-year tax returns, and tax pros do prior-year returns, too. They can also help you discover which deductions and credits you might have been eligible for during the tax year.How many years can you file back taxes for?
How many years can you file back taxes for?Technically, you must file all required tax returns and the IRS can come after you for any year that went unfiled. However, IRS Policy Statement 5-133 also states that managerial approval is required to go back more than six years to enforce delinquency procedures
Technically, you must file all required tax returns and the IRS can come after you for any year that went unfiled. However, IRS Policy Statement 5-133 also states that managerial approval is required to go back more than six years to enforce delinquency procedures Internal Revenue Service. Internal Revenue Manual: Part 4: Chapter 12: Nonfiled Returns. Accessed Mar 19, 2024. .What happens if you don't pay your back taxes?
What happens if you don't pay your back taxes?If you don't file a return by the tax day of the year it's due (typically in mid-April), you'll be subject to a late-filing penalty. On top of that, any taxes you owe after the filing deadline passes will begin to amass fees in the form of penalties and interest. The IRS will usually inform you that you're in delinquency by sending notices and bills to the address on file for you. If those bills are ignored, the agency will ramp up the collection process by assessing a tax lien and eventually a tax levy.
If you don't file a return by the tax day of the year it's due (typically in mid-April), you'll be subject to a late-filing penalty . On top of that, any taxes you owe after the filing deadline passes will begin to amass fees in the form of penalties and interest. The IRS will usually inform you that you're in delinquency by sending notices and bills to the address on file for you. If those bills are ignored, the agency will ramp up the collection process by assessing a tax lien and eventually a tax levy.» MORE: Tax relief and resolution: 5 ways to deal with tax debt
» MORE: » MORE: Tax relief and resolution: 5 ways to deal with tax debt AD Owe $10,000+ or More? This Tax Season Could Be Your Chance to Qualify Each year the IRS writes off millions in tax debt, yet few have applied. Learn moreon Anthem Tax Services' website
AD Let’s resolve your tax issues: Tax Relief & Resolution Services for IRS Tax Debt Certified Enrolled Agents, CPAs, and Tax Attorneys on your case. Learn moreon TaxRise's website
What are the advantages of filing back taxes?
What are the advantages of filing back taxes?Catching up on past-due tax returns can seem overwhelming, but there are a few things in it for you.
Catching up on past-due tax returns can seem overwhelming, but there are a few things in it for you.1. You avoid having the IRS do it for you.
1. You avoid having the IRS do it for you.This is called a substitute return. The IRS takes the information it has on hand for you, uses it to file a tax return on your behalf, and sends you the bill. That may sound convenient, but it's almost always a guaranteed headache. In addition, the IRS often won't factor in any tax deductions or tax credits you might have qualified for, leading to a bill higher than what you might've had if you'd done it yourself.
This is called a substitute return. The IRS takes the information it has on hand for you, uses it to file a tax return on your behalf, and sends you the bill. That may sound convenient, but it's almost always a guaranteed headache. In addition, the IRS often won't factor in any tax deductions or tax credits you might have qualified for, leading to a bill higher than what you might've had if you'd done it yourself.2. You can pay your tax bill in installments.
2. You can pay your tax bill in installments.Filing a tax return late and paying a tax bill late are two different things with two different sets of penalties. If you can't pay the bill, don't put off filing your tax return. The IRS offers payment plans (and other installment programs) to pay over time.
Filing a tax return late and paying a tax bill late are two different things with two different sets of penalties. If you can't pay the bill, don't put off filing your tax return. The IRS offers payment plans (and other installment programs) to pay over time.3. The government might owe you money.
3. The government might owe you money.If you're due a tax refund for a prior year, claim it by filing your tax return for that year. You only have three years from the original tax return due date to claim old tax refunds.
If you're due a tax refund for a prior year, claim it by filing your tax return for that year. You only have three years from the original tax return due date to claim old tax refunds.4. You can avoid problems getting a loan.
4. You can avoid problems getting a loan.Copies of current tax returns are a common requirement for getting mortgages and other loans, such as student or business loans. Being on top of your taxes minimizes issues with producing these documents when needed most.
Copies of current tax returns are a common requirement for getting mortgages and other loans, such as student or business loans. Being on top of your taxes minimizes issues with producing these documents when needed most.5. Safeguard your Social Security.
5. Safeguard your Social Security.Freelancers or other self-employed workers who don't file their tax returns won't receive credit toward their Social Security or disability benefits because their income hasn't been reported to the agency
Freelancers or other self-employed workers who don't file their tax returns won't receive credit toward their Social Security or disability benefits because their income hasn't been reported to the agency Internal Revenue Service. Filing Past Due Tax Returns. Accessed Mar 19, 2024. .» Learn more: How to find the best tax preparer or tax advisor near you
» Learn more: » Learn more: How to find the best tax preparer or tax advisor near youHelpful resources
Helpful resources How Federal Tax Brackets and Rates Work Capital Gains Tax: Long and Short-Term Rates for 2025-2026 How to Fill Out Your W-4 Form and When to Adjust It More like this Taxes 2026 Tax Brackets and Federal Income Tax Rates The IRS adjusts the federal tax brackets annually to keep pace with inflation. The 2026 tax brackets apply to taxes filed in 2027. Bella Avila Standard Deduction for 2025 and 2026: Amounts, When to Take The standard deduction is a popular way for taxpayers to reduce their taxable income. Your deduction amount depends on your age, filing status and other factors. 2 By Sabrina Parys, Tina Orem Capital Gains Tax: Long and Short-Term Rates for 2025-2026 Capital gains are the profits from the sale of assets. They can be subject to short-term or long-term tax rates. 2 By Sabrina Parys, Tina Orem 25 Popular Tax Deductions and Tax Breaks for 2025-2026 A deduction cuts the income you're taxed on, which can mean a lower bill. A credit cuts your tax bill directly. Learn more about common tax breaks and write-offs — and how to claim them. 2 By Sabrina Parys, Tina Orem Federal Income Tax Calculator and Refund Estimator 2025-2026 Estimate your 2026 tax refund or bill using our free income tax calculator. Enter your income, age and filing status to get started. Sabrina Parys How Federal Tax Brackets and Rates Work Contrary to popular belief, your income isn't taxed at just one rate. The U.S. has a progressive tax system, meaning different portions of your income get taxed at different rates. 2 By Sabrina Parys, Tina Orem 2025 Tax Brackets and Federal Income Tax Rates The 2025 federal income tax rates range from 10% to 37% and apply to taxes due by April of this year. Find out which bracket you're in. Bella Avila 2026 Tax Brackets and Federal Income Tax Rates The IRS adjusts the federal tax brackets annually to keep pace with inflation. The 2026 tax brackets apply to taxes filed in 2027. Bella Avila Standard Deduction for 2025 and 2026: Amounts, When to Take The standard deduction is a popular way for taxpayers to reduce their taxable income. Your deduction amount depends on your age, filing status and other factors. 2 By Sabrina Parys, Tina Orem Capital Gains Tax: Long and Short-Term Rates for 2025-2026 Capital gains are the profits from the sale of assets. They can be subject to short-term or long-term tax rates. 2 By Sabrina Parys, Tina Orem 25 Popular Tax Deductions and Tax Breaks for 2025-2026 A deduction cuts the income you're taxed on, which can mean a lower bill. A credit cuts your tax bill directly. Learn more about common tax breaks and write-offs — and how to claim them. 2 By Sabrina Parys, Tina Orem Federal Income Tax Calculator and Refund Estimator 2025-2026 Estimate your 2026 tax refund or bill using our free income tax calculator. Enter your income, age and filing status to get started. Sabrina Parys How Federal Tax Brackets and Rates Work Contrary to popular belief, your income isn't taxed at just one rate. The U.S. has a progressive tax system, meaning different portions of your income get taxed at different rates. 2 By Sabrina Parys, Tina Orem 2025 Tax Brackets and Federal Income Tax Rates The 2025 federal income tax rates range from 10% to 37% and apply to taxes due by April of this year. Find out which bracket you're in. Bella Avila 2026 Tax Brackets and Federal Income Tax Rates The IRS adjusts the federal tax brackets annually to keep pace with inflation. The 2026 tax brackets apply to taxes filed in 2027. Bella Avila Standard Deduction for 2025 and 2026: Amounts, When to Take The standard deduction is a popular way for taxpayers to reduce their taxable income. Your deduction amount depends on your age, filing status and other factors. 2 By Sabrina Parys, Tina Orem Capital Gains Tax: Long and Short-Term Rates for 2025-2026 Capital gains are the profits from the sale of assets. They can be subject to short-term or long-term tax rates. 2 By Sabrina Parys, Tina Orem 25 Popular Tax Deductions and Tax Breaks for 2025-2026 A deduction cuts the income you're taxed on, which can mean a lower bill. A credit cuts your tax bill directly. Learn more about common tax breaks and write-offs — and how to claim them. 2 By Sabrina Parys, Tina Orem Get started Get startedon Larson Tax Relief's website
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