Why You Should File Your Past Due Returns

File your past due return and pay now to limit interest charges and late payment penalties. If you are due a refund for withholding or estimated taxes, you must file your return to claim it within 3 years of the return due date. The same rule applies to a right to claim tax credits such as the Earned Income Credit. You risk losing your refund if you don't file your return. The IRS will hold income tax refunds in cases where our records show that one or more income tax returns are past due. The IRS will hold them until we get the past due return or receive an acceptable reason for not filing a past due return.

What If You Do Not Voluntarily File?

If you neglect to voluntarily file your federal income taxes, the IRS will file a Substitute return

for you. As the IRS is not authorized to claim credits and deductions on your behalf, this return might not give you credit for deductions and exemptions you may be entitled to receive.  The IRS will send you a Notice of Deficiency CP3219N proposing a tax assessment. You will have 90 days to file your past due tax return or file a petition in Tax Court which has simplified procedures for taxpayers whose amount in dispute, including applicable penalties, is $50,000 or less per tax year. You can find these simplified small tax case procedures (under the heading “How do I decide whether to elect regular or small tax case procedures?”) from the U.S. Tax Court. If you do neither, the IRS will proceed with the proposed assessment. If you have received notice CP3219N you can not request an extension to file.

If the IRS files a substitute return, it is still in your best interest to file your own tax return to take advantage of any exemptions, credits and deductions you are entitled to receive. The IRS will generally adjust your account to reflect the correct figures. If any of the income listed is incorrect, you may contact us at 866-681-4271 to let us know. You can also contact the payer (source) of the income to request a corrected Form W-2 or 1099 or attach the corrected forms when you send us your completed tax returns.

Failure to pay the IRS proposed assessment will lead to a tax bill, which, if unpaid, will trigger enforcement that can include such actions as a levy on your wages or bank account or the filing of a notice of federal tax lien.

Need Help Filing Past Due Return (s)?

If you repeatedly fail to file, you could be subject to additional enforcement measures, such as additional penalties and/or criminal prosecution. If the IRS sends you a notice, it is in your best interest to file your own return to take advantage of all the exemptions, credits and deductions to which you are entitled. The IRS will generally adjust your account to reflect the correct figures. If you need wage and income information to help prepare a past due return, complete Form 4506-T, Request for Transcript of Tax Return, and check the box on line 8. You can also contact your employer or payer of income. Get IRS tax forms and instructions to file your past due return, or order them by calling 800-TAX-FORM (800-829-3676) for TTY/TDD 800-829-4059 . If you need information from a prior year tax return, use Get Transcript to request a return or account transcript. Preparing your federal income tax return may feel overwhelming. To get assistance through the Volunteer Income Tax Assistance (VITA) or the Tax Counseling for the Elderly (TCE) programs. See Free tax preparation for qualifying taxpayers for more information.

If you need more time, you will need to make request an extension by the April filing deadline. If you can't pay, get help with tax debt. When you file your return, be sure to keep a record of your exact refund amount and your adjusted gross income so you can check your refund status, e-file next year and/or get tax information during the year. You can also find these numbers after we process your return in your online account. If you haven't filed a past-due tax return, it’s not too late! File a tax return for prior year(s) If you received a notice, you should send a copy of the past due return to the indicated address. It takes approximately 6 weeks for us to process an accurately completed past due tax return.

*Remember Paper forms*

You can mail you paper form and receive an Electronic Refund Yup - You can file with paper forms and mail them to the IRS.

Cultivation Central Self-Assisted Tax services help you effectively navigate the challenges of preparing and filing Federal Income Taxes. Our personalized approach helps you identify your unique needs by offering practical strategies for preparing and filing your taxes. You receive consultation and support tailored to your specific situation. Our Free Self-Assisted Tax Services provide guidance and practical solutions to help you prepare, file and stay compliant doing it the Right Way!