Back Taxes: How to File for Previous Years

Woman files taxes with TaxSlayer

Back taxes are taxes that either went unpaid or were partially paid by the tax filing deadline for that year. If you miss the deadline without filing an extension, interest and penalties on the amount due. But there is an exception, the IRS will not charge interest on your tax return if you are due a refund. 

As of 2024, you can’t file back taxes with TaxSlayer, but you can use TaxSlayer to prepare your return. To file back taxes, locate the necessary tax documents for the tax year in question, prepare your tax return with TaxSlayer, and file it using the IRS website.  

How do I prepare back tax returns?  

Filing back taxes can be overwhelming, especially if it’s been several years past the filing deadline. Luckily, we’ve gathered a few important tips to make the filing process a bit easier! 

  1. Find your tax documents: In this digital age, the majority of your tax documents can be found through your tax preparation software. You can also request prior-year W-2s from your employer. Not sure what to look for? Our tax prep checklist accounts for all the tax documents you need to file. 
  1. Request a transcript (if necessary): If you can’t find your tax documents, you can request a transcript from the IRS for the tax years in question. Formatting-wise, the information you receive won’t be a 1:1 copy of the original forms, but you will receive the information needed to file back taxes. 
  1. Double-check the tax year on your forms: It’s important to match the correct forms with the tax year you’re filing for. Tax laws and forms change each year, so make sure this is accurate. 
  1. Get on a payment plan if you can’t pay back taxes: The IRS offers several repayment options if you can’t pay your tax bill. Keep reading to get more information on IRS payment plans. 

TaxSlayer allows you to prepare back taxes for up to three years after the filing deadline, but you will need to print these returns out and mail them in. This is because TaxSlayer doesn’t support online filing for back taxes yet.  

Simply log into your account or create a new account to begin. Then click on the “Prior Years” tab in the middle of the “My Account” page. Select the year you wish to create and click “Start a New Tax Return.” From there, you’ll enter the income and expense information for the year you are filing.  

Once your return is complete, you can file it in your account on the IRS website. You also have the option to print out and mail your tax return to the IRS. The mailing address for the IRS varies based on your state of residence. When you prepare your back taxes with TaxSlayer, you’ll get all the correct forms and instructions for the specific year you are completing.   

How many years can you prepare back taxes?    

You can prepare returns up to three years old with TaxSlayer. This means that in 2024, you can use TaxSlayer to file your 2023 tax return, plus you can prepare back taxes for the years 2022, 2021, and 2020.  

If needed, you can file back further using paper filing. You can typically find the forms for earlier years on the IRS website.  

The IRS typically does not investigate returns that are more than six years overdue. In other words, your past six years of tax returns are usually the only ones considered for auditing.    

What happens if I don’t pay my back taxes? 

If you filed your tax return but can’t pay your tax bill, contact the IRS to set up a repayment plan. If your taxes go unpaid after Tax Day, the IRS will begin to place interest or penalties on your tax return.  

If your tax bill goes unpaid for a long period of time, the IRS may seize your assets and property, or place liens on your property. 

IRS tax penalty relief 

The IRS offers relief for several tax penalties, such as first-time penalty abatement, relief for reasonable cause, and relief due to statutory exceptions. Check out the IRS website to find out if you’re eligible for penalty relief and how to claim it.  

Can I still get my tax refund if I’m filing back taxes?   

Yes, if you file the return within three years of the original due date. This time limit also applies to claiming tax credits like the Earned Income Tax Credit (EITC). Tax credits and deductions can significantly reduce your tax liability, so it’s in your best interest to file within this three-year window to get the tax breaks and the refund you deserve. If you have back taxes that you still need to file, you can get started for free today with TaxSlayer.   

What if I don’t have receipts or records needed to file back taxes?  

Many employers keep electronic records of their employees’ W-2s, so you may be able to get copies of your income information online. You can also see which forms your employer filed with the IRS by requesting a tax transcript. You can download a copy of transcripts for prior years on the IRS website.  

Are you self-employed? If so, you may be able to ask clients if they can provide a record of what they paid you. Be sure to check your credit card statements or bank statements for evidence of your expenses.  

How to file back taxes without a W-2 

There are steps you can take if you are trying to file a return without a W-2. You can always start by asking your employer for a new copy. They can usually request prior year tax forms from their payroll provider.   

If you can’t get the form by the end of February, try contacting the IRS. They will reach out to your employer and request the form be issued.    

If you are still not able to get a copy of your W-2, you can file your return using Form 4852. This form can be used as a substitute for Form W-2, Form W-2C, and Form 1099-R.   

How do I file back taxes without a 1099?  

If you have yet to receive a copy of your 1099, you can contact the IRS for assistance in requesting documents from the issuer. You may be able to find the information you need to file through other statements or account summaries provided by the issuer.  

For example, if you are waiting to receive Form 1099-INT for interest paid, your bank may include an overview of the year’s interest paid in your bank statement. If you are self-employed, you may receive Form 1099-NEC from clients documenting your payments.  

If not, you can use your own income and expense records to file your returns. Your personal records can also be used to report income typically reported on 1099-MISC.     

When completing your tax return, you are not required to include a copy of any 1099 forms. However, you must report the information accurately. If you need information from forms like 1099-K, 1099-B, or 1099-DIV, consider other ways to get the information you need.  

For instance, you can contact the original issuer, and they may be able to provide the information you need over the phone or online. As long as you have accurate information, you can file your return.   

You don’t have to wait to file your return if you don’t have your document. But if you file your return without the form and later receive a 1099, you should amend your tax return using Form 1040-X to claim any earnings or withheld income reported on the 1099 that was not previously reported.  

Special cases for filing back taxes 

In addition to missing the deadline, there are other reasons why you might have to file back taxes. Your circumstances may require you to report the following information: 

  • Alternative Minimum Tax (AMT) – AMT is designed to prevent high-earning taxpayers from escaping their fair share of tax liability through tax breaks.  
  • Additional taxation on qualified plans – like IRAs or other tax-favored accounts  
  • Household employment taxes 
  • Social Security and Medicare tax on: 
  • Tips you didn’t report to your employer 
  • Wages you received from an employer who didn’t withhold these taxes 
  • Write-in taxes, including uncollected Social Security and Medicare or railroad retirement tax on:  
  • Tips reported to your employer 
  • Group-term life insurance and additional tax on health savings account (HSA) distributions 
  • Distributions from the following accounts: 
    • HSAs 
    • Archer MSAs 
    • Medicare Advantage MSA distributions 
  • Net earnings from self-employment of at least $400 
  • Wages of $108.28 or more from a church or qualified organization that’s exempt from an employer.
  • Social Security and Medicare taxes 


How to check if you’ve filed back taxes   

If you’ve filed tax returns with TaxSlayer, you can access up to three years of prior year returns within your account. If you did not file with TaxSlayer or are looking for returns older than three years, you will need to request your documents from the IRS.    

Outside of your TaxSlayer account, the fastest way to check if you have filed prior year returns is to request your tax history directly on the IRS website. You can access your tax records by creating an IRS Online Account.  

You can review how much you owe, your payment history, your prior year adjusted gross income, and other tax transcripts. Keep in mind, the IRS can investigate tax returns up to three years from the time you filed. For that reason, it is wise to keep tax records for at least three years from the time you file.    

More help preparing back taxes  

TaxSlayer has all the forms for the year you are filing ready to go. However, if you need a little extra help, we recommend using TaxSlayer Premium for extra support options.  

For example, the Ask A Tax Pro feature allows you to consult a tax expert on your specific tax circumstance. Using TaxSlayer Premium, you’ll get support fast, with priority phone and email support and access to live chat.    

Get started for free with TaxSlayer!   

Disclaimer:
This article is intended to provide general information to the public and does not provide personalized tax, investment, legal, or business advice. You should seek the assistance of a professional for advice on taxes, investments, and any other financial, legal, or business matter pertinent to your individual situation.

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