File a Prior Year Tax Return

Tax years 2022, 2023 & 2024 supported
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How to File Prior Year Tax Returns for 2022, 2023, and 2024

If you missed filing a return in a previous year, you'll want to make an effort to file as soon as you can, even when several years have passed. For most individuals, filing an annual tax return is required, but the IRS makes it possible to catch up.

If you are unable to pay the taxes you owe at the time they are due, you should still file and/or pay what you can, even if you are several years late, to stop any penalties from accumulating. Depending on the year, you may still be able to e-file directly through E-file.com.

Which Years Can You Still E-file?

The IRS allows electronic filing for the current tax year and the two prior years. In 2026, that means you can e-file returns for 2025, 2024, and 2023. Returns for 2022 and earlier must be printed and mailed to the IRS.

Taxpayers can file a tax return as far back as needed, but refunds can only be claimed within three years from the original due date. Similar refund statute limitations generally apply to amended returns.

It is important to note, that the IRS may be able to collect tax that is past due and is greater than six years, although the law may limit the ability to collect this as time passes. The IRS generally has 10 years from the date a tax is assessed to collect it. However, if a return is never filed and no assessment is made, the collection period may not begin, allowing the IRS to collect indefinitely in some cases.

How to File a Prior Year Return: Step by Step

Taxpayers file prior year returns in much the same way that they file timely tax returns.

1. Gather your income documents. Collect W-2s, 1099s, and any other income records for the tax year you're filing. If you're missing documents, you can request a Wage and Income Transcript from the IRS to get prior year tax return information, and you can contact former employers to ask for prior wage information.

Generally, employers keep such records for at least three years after the wages were earned, but occasionally, some employers maintain records longer.

2. Use the correct forms for that year. You cannot use current-year forms to file prior-year returns. Using the wrong instructions or form may result in the IRS rejecting your return, forcing you to have to file your taxes all over again.

3. Prepare your return. Select the applicable year and complete your return. E-file.com's prior year software walks you through the same interview process as a current-year return.

4. E-file or mail. For 2023 and 2024 returns, you can e-file directly and receive IRS confirmation. For 2022 returns, print and mail to the IRS address for your state.

5. Expect a notice if you owe back taxes. Once the IRS receives your return, if you owe back taxes, they will typically follow up with a notice that tells you how much you are required to pay in interest and penalties for late filing.

Deadline to Claim Your Refund

You can file a tax return as far back as needed, but there is a deadline for claiming a refund: you must file within three years of the original due date.

Tax Year Original Due Date Refund Claim Deadline
2022 April 18, 2023 April 18, 2026
2023 April 15, 2024 April 15, 2027
2024 April 15, 2025 April 15, 2028
2025 April 15, 2026 April 15, 2029

Ready to file a prior-year tax return? E-file.com prepares returns for 2022, 2023, and 2024, letting you e-file directly with the IRS. Start your prior year return.

Frequently Asked Questions

Can I e-file a prior year tax return?

Yes. For 2023 and 2024 returns, E-file.com can e-file directly with the IRS through the IRS Modernized e-File (MeF) system. Returns for 2022 and earlier must be prepared, printed, and mailed; the IRS no longer accepts electronic submissions for those years.

What happens if I don't pay my back taxes?

If you owe taxes and don't file, the IRS assesses a failure-to-file penalty of 5% of your unpaid taxes per month, up to a maximum of 25%. This is separate from the failure-to-pay penalty, which is 0.5% per month. If you ignore back taxes, the IRS will send notices and may eventually take collection actions such as wage garnishment, bank levies, or filing tax liens against your property.

What if I can't afford to pay what I owe?

Filing your return, even if you can't pay what you owe, immediately stops the failure-to-file penalty from growing. The IRS offers payment plans, and in some cases, you may qualify for an offer in compromise to settle for less than the full amount.

Can I set up a payment plan?

Yes, the IRS offers payment plans, sometimes called installment agreements, that allow you to pay back taxes over time. You may qualify for additional time (60-120 days) to pay without fees, or longer-term payment plans.

What happens if I miss the 3-year deadline to claim my refund?

Once the three-year window closes, any refund or refundable credit, including the Earned Income Tax Credit, is forfeited. The IRS will not issue a refund for a return filed after the deadline, even if one was owed. You may still be required to file, but you will not receive a refund.

Q&A: Is it against the law not to file a tax return?

If income taxes are owed, filing a tax return is required and failing to file is punishable by up to a year in jail. However, if no income taxes are owed or a refund is due, filing is not a requirement. Some exceptions apply. For example, even if no tax is due, individuals may still be required to file for reasons such as self-employment income, eligibility for certain credits, or other legal requirements. So, the answer to this question really depends on whether the taxpayer owes income taxes.

If your gross income amounts to more than the standard deduction amount for your filing status, then you are typically instructed to file a tax return. If you fail to file a tax return and you owe taxes, you can face failure-to-file penalties. There are also failure-to-pay penalties for not paying taxes owed in full, although they're generally less than those penalties for failing to file. For this reason, even if you can't afford to make your tax payment, you should still file your taxes in order to avoid late filing fees.