Unfiled Tax Returns: Get Back in Compliance
By Chardley Point Du Jour, Enrolled Agent
Last updated: October 2026
Behind on filing? You're not the only one
Missing a year or two of tax returns usually starts small, then gets harder to fix the longer it sits. The good news is that it can be fixed, and getting back into compliance is the first step to every other IRS solution.
The IRS generally asks for the last six years of tax returns to be filed to get back into good standing, though your circumstances may require additional years. See the IRS guidance on filing past-due tax returns.
The IRS generally won't approve an installment agreement, Offer in Compromise, or penalty relief while required returns are missing.
What happens if you don't file
You can lose your refund. Per irs.gov, if you are due a refund from withholding or estimated taxes, you must file to claim it within 3 years of the return due date. The same rule applies to credits like the Earned Income Credit. The IRS also says it holds income tax refunds when its records show one or more returns are past due.
The IRS may file for you. If you don't file, the IRS may prepare a substitute for return (SFR) based on the income reported to it, such as W-2s and 1099s. The IRS notes that a substitute return might not give you credit for deductions and exemptions you're entitled to. It then sends a Notice of Deficiency (CP3219N, the "90-day letter") proposing an assessment.
Penalties and interest build. Late filing and late payment penalties, plus interest, are added to any balance due.
Even if the IRS has already filed a substitute return, the IRS says it is still in your best interest to file your own return to claim the deductions, credits, and exemptions you're entitled to. The IRS will generally adjust your account to reflect the correct figures.
Who we help
Self-employed people and 1099 contractors with several years unfiled.
- Small business and S-Corp owners behind on business and personal returns.
- People who received IRS letters about missing returns or an SFR assessment.
- People who are owed refunds and want to claim them before the 3-year window closes.
- Anyone who wants to get current before applying for a payment plan or offer.
How PDJ Tax Experts gets you caught up
PDJ Tax Experts is led by Chardley Point Du Jour, an Enrolled Agent licensed by the IRS to represent taxpayers in all 50 states. Our process:
- Free, judgment-free review of what's missing and any IRS letters.
- Power of attorney (Form 2848) so the IRS works through us.
- Wage and income transcripts: we pull what the IRS has on file (W-2s, 1099s) for each missing year, so nothing reported to the IRS is left off.
- Rebuild records: for self-employed clients, we help reconstruct income and expenses so you get the deductions you're entitled to. Our bookkeeping services help here.
- Prepare and file each past-due return, replacing any substitute returns with accurate ones.
- Resolve the balance: penalty abatement where eligible, then a payment plan, currently-not-collectible status, or an Offer in Compromise.
- Stay current with tax planning and estimated payments so it doesn't happen again.
If you are missing a document, the IRS suggests contacting the payer for a corrected W-2 or 1099. We often get the same information directly from your IRS transcripts.
Local and nationwide IRS resolution help
PDJ Tax Experts has its office in Pembroke Pines, FL, and serves Fort Lauderdale, Broward County, South Florida, and all 50 states. Our bilingual team offers service in English and Spanish. Appointments are virtual, by phone or secure video.
Frequently Asked Questions
Do you help taxpayers in Broward County?
Yes. Our office is in Pembroke Pines, FL. We help taxpayers in Fort Lauderdale, Broward County, South Florida, and all 50 states through virtual appointments by phone or secure video. Our bilingual team offers service in English and Spanish.
How many years of back taxes do I need to file?
It depends on your situation and what the IRS is requesting. We review your IRS transcripts and any notices to determine which years must be filed to get you into compliance.
Can I still get my refund for an old year?
Per the IRS, you must file to claim a refund within 3 years of the return due date. After that window the refund is generally lost. The IRS may also hold current refunds while returns are past due.
What is a substitute for return?
If you don't file, the IRS may file a substitute return based on income reported by employers and payers. It might not include the deductions and exemptions you're entitled to. Filing your own accurate return is generally in your best interest.
I don't have my W-2s or 1099s. Can you still file?
Usually yes. We pull IRS wage and income transcripts showing what was reported for each year. The IRS also suggests contacting the payer for corrected forms.
Will I go to jail for not filing?
Most unfiled-return cases are resolved civilly by filing the returns and addressing the balance. If your situation involves potential criminal exposure, we will tell you to consult a tax attorney.
Can I get a payment plan for what I owe on back returns?
Yes, once the required returns are filed, you may qualify for an installment agreement or another resolution option.
Talk to an Enrolled Agent about your case
Book a free 15-minute discovery call or call (954) 774-5275. We look at your situation and give you a quote before any work starts. PDJ Tax Experts is based in Pembroke Pines, FL, and works with clients in all 50 states by phone, secure video, and an encrypted client portal.
PDJ Tax Experts LLC (Point Du Jour Tax & Associates) is a private tax firm and is not affiliated with the IRS. This page is general information, not tax or legal advice. Results vary by case.