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What to Do if You Haven't Filed Your Tax Return
For various reasons, you may not have filed your federal income tax return for this year or previous years. You may not have known whether you were required to file. You may not have filed because you owe additional tax that you cannot afford to pay in full. You may not have filed because you expect a refund and just have not taken the time to complete the return.
Regardless of your reason for not filing, file your tax return as soon as possible. If you need help, the IRS is ready to assist you.
If you are not sure you are required to file a return, refer to Topic 351. If you cannot pay all of the tax due on your return, we may be able to assist you with arranging payments. Refer to Topic 202 for more information on what to do if you cannot pay your income tax.
Failure to file your return on or before the due date may result in penalties and interest. If your return was not filed by the due date (including extensions), you may be subject to the failure to file and failure to pay penalties. However, if you filed on time but did not pay in full, you will be subject only to the failure to pay penalty. Interest is charged on taxes not paid by the due date, even if you have an extension of time to file. Interest is also charged on penalties.
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