How Do I File a Late Tax Return?

File your tax returns, even if it's late.

Filing late income tax returns may subject you to interest charges and other fees if there is a balance due. Fear of these fees should not prevent you from filing your return; failure to file carries even more substantial penalties. If your return is six months late or less, you may still be able to submit your tax return using the same channels you would have used to submit your form on time. However, if later than six months, returns must be completed on paper.

Instructions

1. Collect W-2 and 1099 forms associated with your late tax return. If you have more than one year of overdue tax returns, compile each year's return individually. If you no longer have access to the W-2 or 1099 forms associated with your late tax return, contact the business that sent you the W-2 or 1099 for a duplicate, or request the income data directly from the IRS by phone.

2. Fill out the 1040, 1040A or 1040EZ form associated with the year you should have filed. For instance, if you failed to file taxes in 2007 and it is now 2010, you should still use the 1040 form associated with 2007. Previous years' forms can be obtained from the IRS website (up to six years old), from the local IRS office (back to 1980) or by request from the IRS forms department (also back to 1980).

3. E-file your tax return with the IRS if it is before October 15 of the year after the money was earned. You may use any online tax preparing website that has an E-filing option. After October 15 of the year the taxes were due, however, you must prepare a physical 1040, 1040A or 1040EZ form and mail it directly to the IRS.

4. Submit Form 9465 (Request for Installment Agreement) with your 1040, 1040A or 1040EZ if you are not able to pay all of the taxes that will be due. This form requests a payment plan from the IRS to allow you to pay your taxes over a period of time rather than in one lump sum. You may send a partial payment of your taxes along with this form, but do not have to. Whether the IRS approves your installment request or not, you will receive a bill in the mail outlining the payment due and your payment schedule, if any.

Tips & Warnings

• Do not file late because you are waiting for a W-2 or 1099 from an employer or someone for whom you did work. The IRS does not accept this as an excuse. Instead, file a tax return with your estimated earnings and then file a correction when you obtain the W-2 or 1099.

• If you know you will have to file your return late, submit Form 4868 (Application for Automatic Extension of Time To File) before April 15. This will automatically extend the due date of your tax return to October 15 without any special approval. You will still be responsible for paying the amount of taxes you owe immediately when you submit Form 4868. Instructions for filling out and submitting the form are available on the form itself.

References

• IRS: Haven't Filed an Income Tax Return? Here's What to Do
• Back Taxes Help: Unfiled Tax Return--How to File Late IRS Income Taxes
• IRS: Payment Plans, Installment Agreements

Resources

• IRS: Form 4868 - 2009 Application for Automatic Extension
• IRS: Prior Year Forms, Instructions and Publications
• IRS: Form 9465--Installment Agreement Request
• IRS: Contact My Local Office
• IRS: Where to File Tax Returns