Unfiled returns: how many years must I file?

If you have unfiled tax returns, the IRS considers you non-compliant. This status can block almost every IRS resolution option, including payment plans, hardship status, and settlement offers. Understanding how many years you must file and the safest way to get compliant is critical to resolving your tax issues efficiently.

How Many Years of Unfiled Returns Must You File?

In most IRS resolution cases, you are required to file the most recent tax returns to become compliant before the IRS will consider any relief. The exact number of years depends on your situation, but generally:

• The IRS typically requires the last 6 years of returns to be filed for compliance.
• If you have unfiled returns older than 6 years, the IRS may still require them if they have assessed taxes or penalties for those years.
• For some relief programs, like an Offer in Compromise (OIC), you must be current on all filing requirements.

Why Filing Order and Accuracy Matter

Filing your returns in the correct order is essential. The IRS processes returns sequentially, and filing out of order can cause delays or rejections. Additionally, if the IRS has filed a Substitute For Return (SFR) on your behalf, you must address those before filing your own returns.

Safest Next Steps to Get Compliant

1. Identify your missing years. Don’t rely on memory. Request your IRS account transcripts to confirm which years are unfiled.
2. Check for Substitute For Returns (SFRs). If the IRS has filed an SFR, it can affect your filing strategy. See our SFR guide.
3. File returns in the correct order. Start with the oldest missing year and move forward to avoid processing issues.
4. Consider professional help. Explore our Tax Resolution Services for personalized support.

Allen Lenth, EA, MBA
IRS Tax Resolution Specialist

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