Filing a past-due return
The IRS directs taxpayers to file all required returns, even when they can’t pay the full balance. Each return must use the forms and tax rules for that specific year. Electronic filing may not be available for older returns, so you may need to mail them.
When bringing a nonfiler back into compliance, the IRS generally requires the six most recent years of required returns. However, this six-year guideline isn’t a filing deadline, and the IRS may require returns from earlier years depending on the circumstances.
Deadline for claiming a refund
If an unfiled return would result in a refund from withholding or estimated tax payments, you generally must file within three years of the original due date. After that deadline, you may lose the refund and refundable tax credits.
More broadly, a refund claim is generally due within the later of:
- Three years from the date you filed the return
- Two years from the date you paid the tax
Note: Limited exceptions may apply, including certain federally declared disasters and combat-zone service.
Common federal tax time limits
Different deadlines apply depending on whether you’re filing a return, claiming a refund, or dealing with an IRS assessment or collection action. The table below summarizes the general federal time limits.
| Situation | General time limit |
|---|---|
| Filing a required past-due original return | No standard filing cutoff |
| Claiming a refund on an unfiled return | Generally three years from the original due date |
| IRS assessing tax after a filed return | Generally three years |
| More than 25% of gross income omitted | Generally six years |
| Fraudulent return or no return filed | No assessment time limit |
| IRS collecting an assessed tax debt | Generally 10 years from assessment |
Source: Internal Revenue Service 1, 2
Note: The assessment and collection periods may be suspended or extended under certain circumstances.
Consequences of leaving returns unfiled
If the IRS believes you owe tax and you haven’t filed, it may prepare what’s known as a “substitute for return” using income information reported by employers, banks, and other payers. This return may not include all the deductions, credits, or other tax benefits you could claim by filing your own return, which could result in a higher tax bill.
A substitute return can lead to an assessed balance, along with penalties and interest. The IRS may also begin collection actions. You can still file your own accurate return, and the IRS may adjust your account based on the information you provide.
