Tax experts to weigh in on how many years you can file back taxes I'm working with ConsumerAffairs to write an informative article about how many years you can file back taxes. I need US-based industry experts (e.g., CPAs, enrolled agents, tax attorneys, former IRS agents or auditors, tax resolution specialists, etc.) to share unique insights. To be considered, please answer the following questions (all or the ones you can answer): 1. How many years of back taxes does the IRS require? What happens if you don't file back taxes? Are there exceptions to the six-year rule? Here, it would be helpful to detail 1) IRS policy on filing the last six years 2) Consequences of not filing back taxes 3) Special circumstances that may require more than six years 2. How long do you have to claim a tax refund? What tax credits can be claimed when filing back taxes? What happens if you miss the refund window? Here, it would be helpful to detail 1) Three-year rule for claiming refunds 2) Types of credits available (e.g., Earned Income Credit) 3) Consequences of missing the refund deadline 3. What documents are needed to file back taxes? How can you obtain missing tax documents? What is the role of IRS transcripts in filing back taxes? Here, it would be helpful to detail 1) Importance of W-2s, 1099s, and previous returns 2) How to request IRS transcripts using Form 4506-T 3) Online vs. mailed transcript requests 4. How do you calculate taxes owed for past years? What deductions and credits should be considered? How do changes in tax laws affect back taxes? Here, it would be helpful to detail 1) Organizing financial records by year 2) Impact of deductions and credits on tax liability 3) Adjusting for changes in tax laws over the years 5. What penalties and interest apply to unfiled taxes? How does the IRS enforce compliance for unfiled returns? Can penalties be abated? Here, it would be helpful to detail 1) Penalties and interest for unfiled returns 2) IRS collection actions and substitute returns 3) Options for penalty abatement Finally, please provide: 1) your role/title, a link to your LinkedIn profile, company website, and company descriptor 2) a good email to follow up if needed (MUST be the source’s email) IMPORTANT: NO AI-written responses, or responses you’ve already submitted elsewhere will be considered. Also, I’m not looking for surface-level information easily found online. These questions are meant more as a guide to get more nuanced, in-depth expertise from you :) Thanks!

I am a tax attorney, CPA, and chief executive officer of the tax and commercial law firm Cummings & Cummings Law (https://www.cummings.law) with offices in Dallas, Texas and Naples, Florida. I also teach business and tax law at Florida Gulf Coast University. IRS policy treats taxpayers as in filing compliance after filing the last six tax years. The IRS can demand older years when a missing return affects collection terms. If you do not file, the IRS can prepare a substitute return from W-2 and 1099s. That process omits deductions and can trigger liens or levies. No filed return means no assessment period, so the IRS can assess at any time and add interest. Refund claims require filing within three years of the due date, with extension, or within two years of payment. Delinquent returns can support Earned Income Credit or Child Tax Credit amounts. Miss the deadline and the IRS keeps withholding and estimated tax payments. Gather W-2 and 1099s. Use K-1 schedules when applicable. Use returns for basis and carryforwards. Replace gaps with payor copies and IRS transcripts. Use IRS Get Transcript, or mail Form 4506-T. Organize income and expenses by tax year and compute under that year's forms and rates. Apply deductions and credits for that year. Law changes shift outcomes, so applying current rules to old years creates errors. Expect a failure-to-file penalty of 5% per month up to 25% of unpaid tax, plus failure-to-pay penalty and interest. Seek abatement through reasonable cause or first-time abate, and resolve payment through an installment agreement or offer in compromise. Do not wait for notices or accept a substitute return as final, because you forfeit deductions and trigger enforcement. The ostrich approach (burying your head in the sand) simply does not work when it comes to federal income taxes. My profile and credentials can be viewed on my Featured profile and on my website above. Should you have any follow up questions or wish to schedule a Zoom conference to discuss, please email me at chad@cummings.law.

IRS typically wants the last six unfiled returns though they demand more if suspecting fraud or substantial unreported income. Not filing creates compounding penalties plus IRS files substitute returns using limited information resulting in higher bills than you'd owe filing yourself. Three years from original due date to claim refunds which most discover after missing the window. Credits like Earned Income Credit can be claimed filing back taxes within that period. Miss the deadline and refunds disappear even though you overpaid. W-2s, 1099s and previous returns are needed but missing paperwork requires requesting IRS transcripts via Form 4506-T taking weeks by mail or faster online. Penalties stack at 5% monthly up to 25% plus interest. IRS eventually files substitute returns and starts collection. Penalty abatement exists for reasonable cause proving circumstances beyond your control.