File all tax returns that are due, regardless of whether or not you can pay in full. File your overdue return the same way and at the same place you would file a return on time.
If you have received a notice, be sure to send your overdue return to the location indicated on the notice you received.
why you should file your overdue return now
avoid interest and penalties
File your return due and pay now to limit interest charges and late payment penalties.
claim a refund
You risk losing your refund if you don’t file your return. If you are owed a refund for withholding or estimated tax, you must file your return to claim it within 3 years from the due date of the return. the same rule applies to the right to claim tax credits such as the earned income credit.
We withhold income tax refunds in cases where our records show that one or more income tax returns are due. we hold them until we receive the overdue return or receive an acceptable reason not to file an overdue return.
protect social security benefits
If you are self-employed and do not file your federal income tax return, any self-employment income you earned will not be reported to the Social Security Administration and you will not receive credits toward retirement or disability benefits of social security.
avoid problems getting loans
Loan approvals can be delayed if you don’t file your return. Copies of filed tax returns should be sent to financial institutions, mortgage lenders/brokers, etc., any time you want to buy or refinance a home, get a business loan, or apply for federal aid for higher education.
if you owe more than you can pay
If you can’t pay what you owe, you can request an additional 60-120 days to pay your account in full through the online payment arrangement request or by calling 800-829-1040; no user fee will be charged. if you need more time to pay, you can request an installment agreement or you may qualify for an offer in compromise.
what happens if you don’t file voluntarily?
substitution return
If you do not file, we can file a substitute return for you. this statement may not give you credit for deductions and exemptions to which you may be entitled. We will send you a notice of deficiency cp3219n (90 day letter) proposing a tax determination. You will have 90 days to file your overdue tax return or file a petition in tax court. if you do not, we will proceed with our proposed assessment. If you have received the cp3219n notification, you cannot request an extension to file.
If any of the listed income is incorrect, you can do the following:
- Contact us at 866-681-4271 to let us know.
- Contact the payer (source) of the income to request a corrected Form W-2 or 1099.
- Attach the corrected forms when you send us your completed tax returns.
if the irs files a substitute return, it’s still in your best interest to file your own tax return to take advantage of the exemptions, credits, and deductions you’re entitled to receive. The IRS will generally adjust your account to reflect the correct figures.
collection and execution actions
The return we prepare for you (our proposed assessment) will result in a tax bill which, if not paid, will trigger the collection process. This may include actions such as a lien on your wages or bank account or the filing of a federal tax lien notice.
If you repeatedly fail to apply, you may be subject to additional enforcement action, such as additional penalties and/or criminal prosecution.
help to file your expired return
For help filing, call 800-829-1040 or 800-829-4059 for tty/tdd.
If you need wage and income information to help prepare an overdue return, complete form 4506-t, request the tax return transcript, and check the box on line 8. You may also contact your employer or payer from income.
If you need information from a prior year tax return, use Get Transcript to request a return or account transcript.
Get our online tax forms and instructions for filing your due return, or request them by calling 800-tax-form (800-829-3676) or 800-829-4059 for tty/tdd.
If you are having difficulty preparing your return, you may be eligible for assistance through the Voluntary Tax Assistance (VITA) or Tax Advice for the Elderly (TCE) programs. See free tax preparation for qualified taxpayers for more information.
You already filed your tax return due
if you received a notice, you must send us a copy of the due return to the address indicated.
It takes approximately 6 weeks to process an accurately completed past due tax return.