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How filing back taxes works
Every case is different, but most follow a similar path. Here's what to expect, whether you do it yourself or hire a professional.
- ✓ Free and confidential
- ✓ Referrals to tax resolution firms (ask about credentials)
- ✓ Federal and California (FTB) issues
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No obligation. A tax resolution professional may follow up to discuss your situation.
Typical steps
- Gather what the IRS has. Wage & income and account transcripts show W-2s, 1099s, and any notices or SFR assessments for each year. You can request these at irs.gov.
- Rebuild missing records. Bank statements, invoices, and receipts help reconstruct income and expenses, especially for self-employed people.
- Prepare and file the past-due returns. Each year uses that year's forms and rules. Filing an original return can replace a substitute for return.
- File state returns too. California residents typically also need to file with the FTB.
- Resolve any balance. Options include paying in full, short- or long-term payment plans, Currently Not Collectible status, penalty abatement, or an Offer in Compromise.
- Stay current. Filing and paying going forward is usually required to keep any agreement in good standing.
Choosing a professional
- Credentialed representatives (CPAs, enrolled agents, and attorneys) can represent you before the IRS.
- Check credentials: CPAs with your state board, attorneys with the State Bar, and enrolled agents via the IRS.
- Ask for fees and scope of work in writing before you pay.
- Avoid anyone who guarantees a specific outcome before reviewing your finances.
- Free help may be available through IRS Volunteer Income Tax Assistance (VITA) or a Low Income Taxpayer Clinic (LITC) if you qualify.
Common questions
How long does it take?
It depends on how many years are involved and how quickly records can be gathered. Simple cases can move quickly; complex ones may take longer.
Are you a tax firm?
No. File Back Taxes is a free referral service. We pass your request to an independent tax resolution firm or tax professional, who decides whether and how they can help.
Is it too late to file old returns?
Generally, no. You can file a past-due return at any time, and filing is usually the first step toward resolving the problem. Refunds, however, are generally only available if you file within three years of the original due date.
How many years do I need to file?
It depends on your situation. The IRS generally focuses on the last six years for filing compliance, but it can ask for more. A tax professional can review your IRS transcripts and advise you.