Can I File 2023 Taxes if I Didn’t File 2022?

You can generally file your 2023 tax return even if you haven’t filed your 2022 return. The IRS encourages taxpayers to file all past-due returns to avoid accumulating penalties and interest.

Understanding Your Unfiled 2022 Tax Obligations

Before preparing your 2022 tax return, gather all relevant financial documents. This includes income statements such as Form W-2 for wages, and Forms 1099 (interest, dividends, non-employee compensation). Schedule K-1 forms may be needed for business income or complex investments. If you cannot locate these documents, you can request wage and income transcripts from the IRS, which provide this data.

Also collect records for any deductions or credits you plan to claim for 2022. This might involve receipts for itemized deductions on Schedule A, or documentation for credits like the Child Tax Credit or Earned Income Tax Credit. The IRS website provides prior-year tax forms, such as Form 1040, and their instructions. Once all information is compiled, accurately determine whether you owe taxes or are due a refund for 2022.

Filing Your 2022 Tax Return

When submitting a prior-year return like your 2022 Form 1040, e-filing is generally not an option because the IRS typically closes e-file systems for past tax years. You will usually need to prepare and mail a paper return. Ensure all necessary forms, schedules, and supporting documents (W-2s, 1099s) are attached securely to your Form 1040.

Find the correct IRS mailing address for your location and form type on the IRS website or in the form instructions. Send your return via certified mail with return receipt requested. This provides proof of mailing and delivery, which can be crucial if there are questions regarding timely submission. The postmark date on certified mail is legally considered the filing date.

Filing Your 2023 Tax Return

For your 2023 tax return, you have more filing options. You can e-file using tax preparation software, through a tax professional, or via IRS Free File options if you meet income requirements. E-filing is generally the fastest way for the IRS to process your return and issue any refund.

While it’s often advisable to file your unfiled 2022 return first (especially if you need prior-year Adjusted Gross Income (AGI) for e-filing your 2023 return), the IRS generally allows you to file the current year’s return independently. If you e-file your 2023 return, the IRS typically accepts it within 24 hours. Paper-filed returns, however, can take several weeks to process.

Navigating Potential Outcomes

If tax was owed for your unfiled 2022 return, penalties and interest may apply. The failure-to-file penalty is 5% of the unpaid tax per month (or part of a month) the return is late, capped at 25%. The failure-to-pay penalty is 0.5% of the unpaid tax per month (or part of a month) the tax remains unpaid, also capped at 25%. When both apply, the failure-to-file penalty is reduced by the failure-to-pay penalty for that month.

Interest is charged on underpayments and accrues daily, typically at a rate set quarterly by the IRS (7% for individuals for much of 2023). If you cannot pay the full amount, the IRS offers payment options like short-term payment plans (up to 180 days) or long-term installment agreements (up to 72 months). For an installment agreement, the failure-to-pay penalty may be reduced to 0.25% monthly.

If you are due a refund for your 2022 return, there is a deadline to claim it. Generally, you must file your return within three years from its original due date to claim a refund. If this three-year window is missed, any refund may be forfeited to the U.S. Treasury. After filing, mailed prior-year returns can take several months for the IRS to process. You may receive notices regarding penalties or interest if tax was owed.