If you missed filing your taxes for a year—whether intentionally or by mistake—you’re not alone. Tax deadlines can be easy to overlook. The good news is yes, you can still file taxes after skipping a year, but there are some important rules and potential consequences to understand before you proceed.
The IRS Doesn’t Forget
First, it’s important to clarify that failing to file a tax return does not erase your obligation to do so. If you had a legal requirement to file based on your income and filing status, the IRS still expects that return—even if it’s years late.
There is no statute of limitations on unfiled returns. The IRS can pursue unfiled taxes indefinitely, and you could face increasing penalties the longer you wait. Additionally, if you were owed a refund, there’s a time limit on how long you have to claim it.
The 3-Year Refund Rule
One of the most important deadlines to remember is the IRS’s 3-year rule for refunds. You have three years from the original filing deadline to submit your return and claim any refund you may be owed. After that point, the IRS will not issue your refund—even if you’re entitled to it.
For example, if you didn’t file your 2021 return, which was due in April 2022, you have until April 2025 to file and claim your refund.
Penalties for Late Filing
If you owe taxes and fail to file, the IRS imposes a failure-to-file penalty, which can be 5% of your unpaid taxes per month (up to 25%). Interest also accrues from the original due date. However, by filing voluntarily—even after missing the deadline—you may reduce further penalties and avoid harsher enforcement actions like wage garnishment or tax liens.
How to File Taxes After Skipping a Year
You can file a missed tax year by using IRS Form 1040 for that specific year. Filing electronically may not be available for older returns, so paper filing might be required. It’s often wise to work with a CPA or tax resolution professional to ensure accuracy and explore any potential tax relief options.
Bottom Line
While you can still file after skipping a year, sooner is better. The longer you wait, the more you risk losing refunds, facing penalties, or triggering enforcement actions. Take proactive steps to get caught up—before the IRS catches up with you. For professional assistance, reach out to Dimov Tax today.