No. 11Practice area IV · Filing & Specialty
Unfiled & Back Tax Returns

Behind on filing? Let us bring you current.

Unfiled years rarely fix themselves, and the IRS may file a return for you without the deductions you are owed. We gather your records, prepare every missing return, and put a plan in place for any balance.

Six years backIRS transcriptsEnrolled Agent led
Six tax years brought current Illustration of six tax years, several not filed and one covered by an IRS substitute for return, each brought current with a filed return. Illustration Six years, brought current 2020Substitute for returnFiled2021Not filedFiled2022Not filedFiled2023Filed2024Not filedFiled2025Not filedFiled The six year standard The IRS generally looks back six years 6 of 6 Filed

Illustration only. Which years need to be filed depends on your situation.

Who it is for

Is this you?

Unfiled years are more common than people think. Reach out if any of these sound familiar.

A year or more slipped by

Life got in the way, one year became two, and now it feels hard to start.

The IRS filed for you

A notice shows a return the IRS prepared, with a balance that looks too high.

Records are missing

You are not sure what you earned, or the W‑2s and 1099s are long gone.

Self employed or gig income

Income without withholding made each year harder to file, and the gap kept growing.

The cost of waiting

Filing late costs more than paying late.

Two separate penalties apply when a return is late and a balance is unpaid. The one for not filing grows ten times faster.

Failure to file penaltyFailure to pay penaltyMaximum of each, by month late
0%5%10%15%20%25%01020304050 25% after 5 months 25% after 50 months Months late
Ten times faster

Filing late costs 5% of the unpaid tax each month, compared with 0.5% for paying late. Filing, even without full payment, stops the faster one.

Refunds expire

A refund must be claimed within 3 years of the return due date. After that, the money is generally lost for good.

No clock without a return

The 3 year period for the IRS to assess tax does not start until you file your own return.

Chart shows each penalty on its own, as a share of the unpaid tax. Interest is charged on top, and states have their own rules.

When the IRS files for you

Your return tells it better.

If you do not file, the IRS may prepare a substitute for return from the income reported to it. It is built to assess tax, not to lower it.

  • Wage and income transcripts show what employers and banks reported for each year.
  • Bank statements and receipts rebuild self employment income and expenses.
  • Prior returns and IRS notices show where each year stands.
  • We fill the gaps, so every return is complete and accurate.
Substitute for returnversus your own
IRS preparedYour return
Prepared byThe IRS, from the income reported to itYou, with an Enrolled Agent
Deductions and creditsMight be left outClaimed where you qualify
Assessment clockDoes not startStarts the 3 year period
Already have a substitute for return?

You can still file your own return for that year. The IRS adjusts your account based on it, which often brings in the deductions and credits the substitute left out.

The process

From missing years to current.

Five steps, with one point of contact the whole way through.

  1. 1

    Free case review

    We talk through which years are open, any notices you received, and what records you still have.

  2. 2

    Pull the transcripts

    With your authorization, we request wage and income transcripts for every missing year.

  3. 3

    Rebuild the records

    We gather and reconstruct income and expenses, especially for self employment and side work.

  4. 4

    Prepare and file

    We prepare each missing return and file them, replacing any substitute returns with your own.

  5. 5

    Resolve what is owed

    We check for penalty relief and set up a payment plan or another option for any balance.

Good to know

What to know before you start.

A few facts that shape how we bring your filings current.

The six year standard

IRS policy generally focuses on the last six years of unfiled returns, although the facts of each case can change that.

Refunds have a deadline

A refund must be claimed within 3 years of the due date. Filing sooner protects what you are owed.

Filing opens every option

Payment plans, penalty relief, and offers generally require your returns to be filed first.

Our role

What we do for you.

An Enrolled Agent leads your case, with the same person handling it from the first call to the final result.

Transcripts before anything else

We start from what the IRS already has, so nothing reported is left off your returns.

Returns prepared with care

Every year is prepared by professionals who work on IRS cases every day.

Penalty relief checked

Once the returns are in, we look for every penalty that can be reduced or removed.

Federal and state

Unfiled federal years usually mean unfiled state years too. We bring both current.

Questions

About unfiled returns.

The questions we hear most. Anything else, ask us during your free case review.

How many years do I need to file?

IRS policy generally focuses on the last six years, although the facts of each case can change that. We confirm which years apply to you before filing anything.

I do not have my records. Can you still help?

Yes. We request your wage and income transcripts from the IRS and rebuild the rest from bank statements and other records.

The IRS already filed a return for me. Can I still file my own?

Yes. Filing your own return lets you claim the deductions and credits you qualify for, and the IRS adjusts your account based on it.

Will I get refunds for old years?

Only for years still within the refund window, generally 3 years from the return due date. Refunds may also be held while other years are unfiled.

Not filed in years? Start with one conversation.

Tell us which years are open and what you have. The first case review is free and confidential.

Free case reviewNo obligationOne point of contact