How to File Previous Years Individual Tax Returns: Federal and State

Previous Years Tax Returns

Past years tax returns can be filed for Federal taxes with the IRS and for State taxes with the State Finance department. Filing previous years' tax returns is important even when the taxpayer does not own any money.

In the case of tax refunds there may be time limitations to file and claim the refunds. Use these steps to file your previous years' Individual tax returns.

Instructions

1. Obtain the previous years W-2 form or a statement of income. The W-2 form can be obtained from your employer or from the payroll processing service used by your employer. In case of self employed individuals, a statement of income listing revenues and expenses should be prepared. Both the W-2 form and a statement of income for self employed can serve as the basis for the previous tax return.

2. Determine a tax filing method for completion of previous returns.

   Self preparer - the IRS and State Tax internet sites can be used to get blank copies of previous years' forms. If preparing the returns for yourself, use these forms for filing.

   Use a software package to prepare the federal and state tax returns. Most tax software provides previous years forms for sale.

   Contact a tax accountant, a tax preparation business or a non profit tax preparation service to prepare the returns.

3. 

   Mail the past years tax returns. Old tax returns must be filed in hard copy via the mail or by dropping them at an IRS or State tax center. A list of tax center addresses is available at the IRS website and at your State tax department website. Keep copies of all tax returns filed.

4. Plan to pay taxes owned. If you own any money from previous tax returns make a plan to pay for the principal, penalties and interests. The IRS has programs to assist taxpayers pay for previous tax debts. Contact the IRS as soon as you realize you own previous tax monies and discuss your financial situation with a representative. For money owned to the State, contact the State Tax or Finance department for payment negotiations.

5. Use IRS and State resources to understand requirements and limitations for late filing. Visit the Internal Revenue Service website, click on the Individuals tab and read about late filing, penalties and the time limits on refunds. Generally, the IRS allows 3 years for taxpayers to claim a refund. Penalties and interests are assessed on money owed to the government. Generally, the IRS has 10 years to collect any debt from taxpayers.