Years of unfiled returns: how to catch up
Which years to file, where to get the records, and what the delay is costing you.
0:50
Read the full guide: Unfiled Tax Returns: How to Catch Up With the IRS Safely
Transcript
Catching up on unfiled returns
The IRS normally enforces the last six years of unfiled returns, under its own policy statement.
Use IRS wage and income transcripts to rebuild records you no longer have.
The failure-to-file penalty is 5% of unpaid tax per month, capped at 25%.
For returns more than 60 days late, the minimum penalty is $525 or the full tax, whichever is less.
Refunds have a deadline too. You have three years from the original due date to claim one.
File each year on that year's own Form 1040. Only the current and two prior years can be e-filed.
