5 steps to filing back taxes
It is important to file back taxes, even if you are afraid of owing money, to avoid legal consequences and criminal charges. “The best advice is always to file as soon as possible,” said Dana Ronald, CEO of Tax Crisis Institute.
You might still be eligible for a tax refund if your taxes aren’t delayed more than three years.
By filing back taxes, you can regain eligibility for refunds and tax credits that you may have missed out on. In addition, filing back taxes can help you avoid penalties and interest charges. Here’s how to do it.
1. Gather all of your tax paperwork
You will need any documents that show how much money you made and how much tax you paid in the year(s) you need to file for, including things like W-2s and 1099s.
You should be able to access copies from your employer even if it has been a few years. If you still can’t find these documents, don't worry — you can use Form 4506-T from the IRS to request these documents.
2. Have proof for credits and deductions
If you plan to make deductions or receive credits, you need to gather as many receipts and documents dated during the period as you can. Without them, you have no proof, and the IRS will move forward without consideration.
3. Fill out the right year’s form
You will need to download the right tax form from the IRS for the year(s) you missed. Tax brackets and limits change every year, so it is important not to file back taxes with a current year’s form. You will also need to fill out the form according to your tax situation during the year you missed.
» SO YOU KNOW: How many years can you file back taxes?
4. Submit and track your back tax returns
Once you submit your back taxes, print out a copy to have on hand. It is also a good idea to monitor your submission to ensure the IRS gets your taxes and that no other follow-up actions are required.
You can use the IRS’s “Where's My Refund?” feature to check your status three to four days after e-filing a prior-year return or 4 weeks after filing a paper return.
5. Pay any money you owe
If you can't afford to pay the taxes all at once, you can set up a payment plan with the IRS.
Once the IRS receives and processes your filed back taxes, it sends a notice detailing exactly what you owe. If you owe any taxes for the years you're filing for, you'll need to pay them.
“If you cannot do so, you should contact the IRS and make a payment agreement outlining the payments you can make and when they are due,” said Ronald.
Filing back taxes electronically vs. by mail
When catching up on prior-year returns, you can file back taxes either electronically (for more recent years) or by mail using paper forms (often required for older returns).
In general, the IRS allows e-filing for the current tax year and the two prior tax years; returns older than that typically must be filed by mail unless you work with a tax professional who can access additional e-file options.
How to file back taxes electronically
For eligible years, e-filing is usually the fastest and easiest option. You can use IRS Free File (if you meet income requirements) or IRS-approved tax software, such as TurboTax, H&R Block or TaxAct.
To e-file back taxes:
- Confirm the tax year is eligible for e-filing (generally the last two prior years).
- Gather income documents (W-2s, 1099s) and any deduction or credit records.
- Use IRS Free File or approved software to complete the correct prior-year return.
- Review carefully and make sure you’re using forms for the correct year.
- Submit electronically and save your confirmation and a copy of the return for your records.
How to file back taxes by mail
If you’re filing older returns or can’t e-file for another reason, you’ll need to mail paper forms for each tax year separately.
To file back taxes by mail:
- Download the correct year’s Form 1040 and instructions from IRS.gov.
- Complete the return using that year’s tax tables and rules.
- Print and sign the return (both spouses must sign if filing jointly).
- Attach required documents, such as W-2s or 1099s showing withholding.
- Mail each year’s return in a separate envelope to the address listed for your state and tax situation.
What if I need help filing back taxes?
There are resources available to assist with unfiled tax returns. If you owe a small amount of unpaid taxes, you can turn to tax software like TurboTax or seek the guidance of professionals from companies like H&R Block to help you navigate the process.
However, if you're facing a significant amount of debt and don't know where to start, it's recommended to seek help from a tax relief company. These companies are staffed by experts who are knowledgeable about tax law and have extensive experience communicating and negotiating with the IRS. They can assist you in filing your taxes and help you get on the path to tax compliance.
If you have any questions or concerns about filing back taxes, it is best to speak to an accountant or tax professional, who can provide guidance and help you understand your unique situation.
Kristi, a reviewer from Texas, used a tax relief attorney to help with $11,000 of unpaid back taxes. After working with the attorney, Kristi wrote: “...I don't feel the pressure of back taxes, back penalties and all of that adding up. I paid a third of the cost and I had the reassurance that [IRS] weren't going to try to take my house or any of my possessions.”
Can I get in trouble for not filing back taxes?
Failing to file your taxes is illegal, though you are more likely to face a lot of fees rather than jail time. If you don’t file your taxes by the yearly due date or a granted extension deadline, you will be charged penalties immediately.
The Failure to File Penalty is 5% of the unpaid taxes for each month or part of a month that a tax return is late. This penalty won't exceed 25% of your unpaid taxes. Additionally, interest on penalties will be charged.
If you still have not paid your taxes and fees within three years, you can have a tax levy placed on your paycheck or bank account, which is when the IRS legally seizes your property to satisfy the tax debt.
FAQ
What if I can’t afford to pay the IRS?
If you do not have enough money to repay the IRS, it is still better to seek a payment plan through the IRS than to avoid the issue. The worst thing you can do is ignore the problem or not file your tax return. Additionally, you can take out a loan or work with a tax relief company to make your tax bill more manageable.
Can I go to jail for not filing taxes?
While jail time is a possibility, the IRS is usually looking to punish taxpayers who are trying to evade their tax responsibility by keeping secret income or investments. It is more likely that you will face a lot of financial penalties and a tax audit for not filing your taxes.
Can I file back taxes online?
You can file back taxes online using the IRS Free File program or other online tax preparation services. However, whether you can file your specific back tax returns online depends on the tax year and whether the IRS has made the necessary forms and instructions available online.
How late can I file back taxes?
The IRS requires individuals to file within three years to still be eligible for a refund and avoid additional penalties.
Penalties start piling on for late filing right away. Some penalties can be waived or disputed for reasonable causes, such as natural disasters, serious illnesses or system issues that delayed timely filing or payment.
Is it better to file back taxes electronically or by mail?
In most cases, it’s better to file back taxes electronically because it’s faster and more accurate, and you’ll get confirmation that the IRS received your return. E-filing can also speed up any refunds and reduce the chances of processing errors. If you owe taxes, paying electronically when you file can reduce penalties and interest from continuing to accrue.
However, if you’re filing returns older than the IRS e-file window (generally more than two prior years) or don’t have access to prior-year software, you’ll likely need to file by mail.
How do I get IRS one-time forgiveness?
IRS one-time forgiveness usually refers to first-time penalty abatement, which can remove certain penalties if you have a clean compliance history. To qualify, you generally must have filed all required returns (or filed an extension), paid or arranged to pay any taxes owed and not had significant penalties in the prior three years.
You can request it by calling the IRS or sending a written request after you receive a penalty notice. Keep in mind, it typically applies to penalties, not the underlying tax debt or interest.
Article sources
ConsumerAffairs writers primarily rely on government data, industry experts and original research from other reputable publications to inform their work. Specific sources for this article include:
- Internal Revenue Service, "Time you can claim a credit or refund." Accessed Feb. 23, 2026.
- Internal Revenue Service, "Failure to file penalty." Accessed Feb. 23, 2026.
- Internal Revenue Service, "Penalty relief for reasonable cause." Accessed Feb. 23, 2026.
- United States Department of the Treasury, Internal Revenue Service, "Form 4506-T, Request for Transcript of Tax Return." Accessed Feb. 23, 2026.
- H&R Block, "Who Goes to Prison for Tax Evasion?" Accessed Feb. 23, 2026.
- Internal Revenue Service, "Administrative penalty relief." Accessed Feb. 23, 2026.
- Internal Revenue Service, "Refunds." Accessed Feb. 23, 2026.
- Internal Revenue Service, "E-file: Do your taxes for free." Accessed Feb. 23, 2026.
