How to Catch Up on Unfiled Tax Returns (Back Filing for Taxes)

Back filing for taxes means submitting past‑due tax returns to the Internal Revenue Service (IRS) and, if required, to your state tax agency. You generally do this by preparing and filing a separate return for each year you missed, using that year’s specific forms and rules.

Quick summary: Back filing in the real world

  • You usually need to file one tax return per missed year using that year’s forms.
  • The main official systems are the IRS (federal) and your state department of revenue or taxation (state).
  • Your first concrete step today: create or sign in to your IRS online account and check which years show missing returns or balances.
  • You typically gather W‑2s, 1099s, prior address info, and banking records for each year before preparing returns.
  • After filing, expect processing delays, possible penalties and interest, or refunds that may be lost if more than 3 years old.
  • A common snag is missing income forms; you usually solve this by pulling a Wage & Income Transcript from the IRS.
  • For help, you can use IRS Free File, a Volunteer Income Tax Assistance (VITA) site, or a licensed tax professional—but always confirm they are legitimate and not promising “special deals” with the IRS.

Rules and processes can vary by state and by individual tax situation, so you should verify specifics for your location and circumstances.

Key terms to know

Key terms to know:

  • Unfiled return — A tax year where you were required to file a return but did not.
  • Back filing — Filing those past‑due tax returns, usually one year at a time.
  • Transcript — An IRS summary of your tax information for a year, often used when you’ve lost W‑2s/1099s.
  • Penalty and interest — Extra amounts the IRS and states commonly add when you file or pay late.

Where you officially go to back file

The two main official systems for back filing are:

  • IRS (Internal Revenue Service) — Handles all federal income tax returns.
  • Your state tax agency — Often called the Department of Revenue, Department of Taxation, or Franchise Tax Board, handling state income taxes where applicable.

To find the right offices and portals:

  • Federal: Search online for the official IRS online account portal; make sure the address ends in .gov. Use it to see what the IRS shows for your account, including missing returns and balances.
  • State: Search for your state’s department of revenue (or taxation) .gov portal and look for “individual income tax” or “file back taxes” information.

A concrete action you can take today: Create or log in to your IRS online account, then check the “Tax Records” or “Transcripts” section to see which years show missing returns and to request Wage & Income Transcripts if you’re missing forms.

If you prefer phone help, a simple script for calling an IRS representative is: “I need to find out which tax years I still need to file and how to get copies of my income information so I can file those returns.”

What you need to prepare before you start

When back filing, you typically need to reconstruct each missing year as if you were doing it on time. That means gathering year‑specific information and documents.

Documents you’ll typically need:

  • W‑2 and 1099 forms for each unfiled year (wages, unemployment, contract work, Social Security, etc.).
  • 1095‑A health insurance Marketplace statement for any year you had coverage through the Marketplace (needed to reconcile the Premium Tax Credit).
  • Bank and financial records such as interest statements, business income/expense records if self‑employed, and proof of deductible expenses (like childcare or education).

You’ll also generally need:

  • Your Social Security number or ITIN, and for joint returns, your spouse’s SSN/ITIN.
  • Names, birthdates, and SSNs for dependents claimed in each year.
  • Your mailing address used in that year (or current address if the old one is no longer valid).
  • If you’re self‑employed for any missed year, income logs, invoices, and expense receipts to complete Schedule C.

If you no longer have old W‑2 or 1099 forms, the IRS commonly allows you to request a Wage & Income Transcript for those years through your IRS online account or by submitting Form 4506‑T. This is a key step for many people trying to get caught up.

Step‑by‑step: How to back file past‑due returns

1. Confirm which years you actually need to file

  1. Check your IRS record. Log in to your IRS online account and look for a list of tax years, any balances due, and whether a return has been filed for each year.
  2. Note all years that show as unfiled or where transcripts show “no return filed.” Write down each missing year.
  3. Check your state’s records. On your state’s revenue/taxation .gov portal, see whether they list missing state returns or send you letters about unfiled years.

What to expect next: You’ll have a clear list of which years need returns; often the IRS will focus on the latest 6 years, but your situation can vary, especially if large balances or audits are involved.

2. Gather documents and reconstruct each year

  1. Collect income forms you still have for each year: W‑2s, 1099‑NEC/MISC, 1099‑G (unemployment), 1099‑R (pensions), SSA‑1099 (Social Security), etc.
  2. Request missing forms or transcripts. If you can’t find them, use your IRS online account to request Wage & Income Transcripts, or submit a transcript request form by mail. For state income information, contact your state tax agency customer service line.
  3. Rebuild other data for deductions and credits. For each year, assemble records for possible deductions and credits such as childcare payments, student loan interest, tuition payments (Form 1098‑T), mortgage interest (Form 1098), charitable donations, or business expenses.

What to expect next: After you request transcripts, it can commonly take days to a couple of weeks for access or mail delivery, depending on method and year; you can start preparing what you can while you wait.

3. Use the correct year’s forms and software

  1. Get prior‑year forms. On the IRS .gov site, search for “prior year forms and instructions” and download the exact forms for each year (Form 1040 and schedules for that year). States typically offer similar prior‑year forms on their .gov sites.
  2. Use software that supports prior years or work with a tax professional. Many tax software companies offer prior‑year desktop software, and enrolled agents or CPAs commonly handle multi‑year back filing.
  3. Prepare each year separately. For every tax year, enter only that year’s income, deductions, address, and dependents.

What to expect next: Once each year’s return is prepared, you’ll have a stack of completed federal and possibly state returns ready to file—some may show refunds, others balances due.

4. File the back returns the way the IRS and states accept them

  1. Check if e‑filing is allowed for those years. The IRS only permits e‑filing for certain recent years; older returns typically must be paper filed by mail. Software or your tax preparer will show whether e‑file is available.
  2. If mailing, send each year in its own envelope to the correct IRS address listed in that year’s instructions, using certified mail with tracking when possible. For states, use the addresses from the state .gov instructions.
  3. Include payment only for years you owe (don’t send money with years showing refunds). If you cannot pay in full, you can still file and plan to set up a payment plan (installment agreement) with the IRS later.

What to expect next: After you file, the IRS and state agencies will process each return; this often takes several weeks or longer for old paper returns. You may receive notices approving, adjusting, or questioning your figures, along with bills showing penalties and interest if you owe.

5. Respond to IRS or state notices and set up payments if needed

  1. Open all letters from the IRS or your state tax agency immediately. The letters will typically reference a tax year and notice number and say whether they accepted your return, changed something, or need more information.
  2. If you get a bill you can’t fully pay, look for instructions in the notice on setting up an installment agreement or online payment plan; you can usually apply through the IRS .gov site or by phone.
  3. If the IRS changed or rejected something, follow the notice instructions for sending documentation or calling to clarify; sometimes they use their own records if they believe income was left off.

What to expect next: Once returns are accepted and any payment plan is in place, you’ll typically be considered compliant for those years, though penalties and interest may continue until balances are cleared. Refunds from returns more than 3 years past their original due date are usually lost under federal law, even if you file now.

Real‑world friction to watch for

Real‑world friction to watch for

A common sticking point is missing W‑2s or 1099s from old employers or contract work, especially if the company closed or changed names; in that case, the fastest workaround is usually to request Wage & Income Transcripts from the IRS instead of chasing the employer. Processing of old paper returns often moves slowly, so people think their returns are “lost”; using certified mail and keeping copies lets you prove you filed and makes follow‑up with the IRS more straightforward. Another snag is assuming you shouldn’t file if you can’t pay, but the IRS commonly separates filing from payment—filing anyway usually reduces some penalties and allows you to request a payment plan.

Legitimate help options and scam warnings

When money, identity, and government agencies are involved, there are frequent scams tied to “back taxes,” “tax relief,” or “settle for pennies on the dollar.” Stick to official or clearly regulated help sources.

Legitimate help options typically include:

  • IRS Free File programs (for eligible income levels) accessed via the official IRS .gov portal.
  • Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) sites, usually run by nonprofits and often located in libraries or community centers; search for them through the IRS .gov site.
  • Licensed tax professionals such as enrolled agents (EAs), certified public accountants (CPAs), or tax attorneys, verified through state boards or professional directories.

Scam red flags to avoid:

  • Companies that promise guaranteed results, “special deals” with the IRS, or instant penalty removal.
  • Preparers who won’t sign the return or refuse to give you a copy.
  • Websites that don’t end in .gov but claim to be official tax agencies.
  • Callers or texters claiming to be the IRS demanding immediate payment via gift cards, wire transfer, cash apps, or threatening arrest; the IRS typically contacts you first by mail, not text or social media.

When in doubt, you can call the customer service number listed on the official IRS website or your state department of revenue site and say, “I want to confirm whether this notice or call is really from your agency and what I should do about back filing my taxes.”

Once you’ve gathered documents, identified your missing years through the official portals, and chosen a filing method or help option, you’re ready to prepare and submit your back tax returns through the official IRS and state channels.