Unfiled tax years, brought current one year at a time
Unfiled prior year returns, what the penalty exposure actually is, and how to get current. A fixed quote is given before any work begins.
An unfiled year rarely stays one year. Records get harder to find, and failure to file penalties keep building on any tax that was due. Most people have not filed because they do not know what they owe. Finding that out is the first step, and it commits you to nothing.
What is included
- A review of which years are actually outstanding, before any return is prepared
- Preparation of the outstanding federal returns, one year at a time
- State returns for the same years where they are required
- A written explanation of the penalty and interest position as it stands
- A reasonable cause request where the facts support one
What is not included
Stated plainly, because an unclear scope is what turns a fixed fee into an argument. Anything below can usually still be done, and is quoted separately before it starts.
- Any promise that penalties will be reduced or removed
- Negotiating an installment agreement or an offer in compromise
- Representation in an audit or an appeal
- Bookkeeping, or reconstructing records for years where none were kept, quoted separately
Who this is for
You missed a year, and then it became easier not to think about the next one.
You have received a notice about a return the IRS says was never filed.
You were living abroad and did not realize a US return was still due.
You want to know the exposure before you commit to anything.
If your situation is close to one of these but not quite the same, describe it and you will get a straight answer about whether it is a good fit.
How it works
Tell us what you know
Which years you think are missing, and any IRS letters you have received. Not knowing the exact years is normal, and is the first thing that gets settled.
A reply within one business day
Confirm the years, then the fee
The outstanding years are worked out with you from your records and any notices. You get a fixed fee for those years before any return is prepared.
Usually the same conversation
Gather records year by year
Send the forms for each outstanding year. Where one is missing, you are told how to get a copy.
At your pace
Each year reviewed and filed
Each return is reviewed with you and filed once signed, with a written note of where the penalty and interest position stands.
One year at a time
What it costs
Starting fees for this service, confirmed in writing before any work begins.
| Service | Forms | Fee |
|---|---|---|
| Individual return, simpleWages, interest, and the standard deduction. One state included. | 1040 | from $150 |
| Individual return with schedulesSelf employment, investments, or rental property. One state included. | 1040, Schedule C, Schedule D, Schedule E | from $200 |
| Additional state returnPer state, beyond the one included with the federal return. | Varies by state | from $75 |
See the full table for every service and for what changes a price.
Who does the work
- Washington State licensed CPAVerifiable through the Washington State Board of Accountancy. The CPA who prepares your return signs it.
- Five years of tax work before this practicePreparing United States returns in employment, before the practice opened.
- A fixed fee, in writingAgreed before any work starts. A change in scope is agreed before it is worked on.
Common questions
How many years back do I need to file?
There is no time limit on an unfiled return: the obligation to file does not expire, and the period for assessing tax never starts running until a return is filed. In practice IRS enforcement policy normally pursues no more than the last six years of unfiled returns, and going further back needs approval from a manager, but the facts of your situation decide it. The outstanding years are reviewed and confirmed with you before any return is prepared.
What are the penalties for filing late?
The failure to file penalty is 5 percent of the unpaid tax for each month a return is late, capped at 25 percent. The failure to pay penalty is 0.5 percent per month, also capped at 25 percent. When both apply in the same month the failure to file penalty is reduced by the failure to pay amount. Interest runs on top of both. If you owe nothing, there is generally no failure to file penalty on an individual return, which is why unfiled years with refunds due are often less costly than people fear.
Can the penalties be removed?
Sometimes. From 2026 the IRS is replacing first time abatement with an automatic exemption: for eligible original returns from tax year 2025 onward, a failure to file, failure to pay or failure to deposit penalty is removed without a request where the previous three years were filed and paid on time. Where that does not apply, a penalty may still be abated for reasonable cause, meaning circumstances outside your control rather than an oversight. Reasonable cause is never automatic and cannot be promised in advance. What is quoted here is the work of making a request, not a particular outcome.
Will I still get a refund for an old year?
Only within the refund window. For a year with no return filed, the return itself is the claim, and it generally recovers only tax paid in the three years before it is filed, plus any extension of time to file you had. Withholding and estimated tax count as paid on the original due date, so for most people that means roughly three years from that date, longer if the year was on extension. Once the window closes the refund is lost permanently, even though the return can still be filed. This is the single most common reason to deal with unfiled years sooner rather than later.
The IRS has already filed a return for me. What now?
That is a substitute for return, prepared from the income reported to the IRS by employers and banks. It gives you no deductions, no credits, and the least favorable filing status, so the tax on it is usually higher than it should be. You can still file your own return for that year to replace it, and doing so often reduces the balance.
Start here
Describe your situation and you will have a fixed fee in writing within one business day. Do not send documents or identifying numbers until that fee is agreed.