Past Due Returns and back taxes
Overview
Approximately 10-months after the filing deadline, including extensions, the IRS begins to contact taxpayers whose accounts show that a required tax returns was not received.
Potential scenarios
- You filed a tax return, but the IRS never received it;
- You were not aware you were required to file a tax return;
- Someone fraudulently used your Social Security Number to work for an employer unknown to you, triggering a tax return requirement; or
- You were unable to or did not file a tax return.
The IRS typically sends at least two notices to advise you that you need to file a tax return. If the IRS does not receive a return by the deadline shown on the final notice, a substitute for return (SFR) may be filed on your behalf based on the wage and income information reported to the IRS by third parties such as employers and banks.
The IRS prepares an SFR with a filing status of single or married filing separately with no dependents and no credits or deductions maximizing your tax liability.
Addressing your past-due tax returns
If you have a filing requirement, in most cases filing a return to replace an SFR will reduce the amount of taxes you owe. Even if an SFR has not been filed, you should file all required returns to avoid an SFR scenario.
If you mailed your return to the IRS, did not have a filing requirement or think someone else used your SSN, we can contact the IRS on your behalf to resolve the issue.
Our 3-step past-due tax return process
Step 1
First, we will review any notices you received and contact the IRS to request your account and wage and income transcripts.
Step 2
Next, we will determine if you are required to file a tax return. If you are not, we will contact the IRS to resolve the discrepancy.
Step 3
Lastly, if you do need to file we will prepare and submit all past-due returns with the IRS