Can I File My 2022 and 2023 Taxes Together?

You cannot file your 2022 and 2023 federal taxes together. The Internal Revenue Service (IRS) requires a separate tax return for each calendar year, as combining years can lead to processing errors and delays. Each year is treated as a distinct tax period with its own rules, deductions, and credits, so you must prepare two separate returns.

Preparing Your Separate Tax Returns

You must gather the distinct sets of financial documents for each year. For your 2022 return, you will need all income statements from that year, and for your 2023 return, you will need all documents issued for 2023. It is important to keep these two sets of records separate. Common forms include:

• Form W-2 from employers
• Form 1099-NEC for freelance work
• Form 1099-INT for interest earned
• Form 1099-DIV for dividends

The primary form for filing is Form 1040, U.S. Individual Income Tax Return. You must use the 2022 version of Form 1040 for your 2022 return and the 2023 version for your 2023 return. Prior-year forms are available on the IRS website in the “Forms, Instructions & Publications” section.

Filing Your Past Due 2022 Return

While you can mail a paper return, electronic filing is often available for prior years. Many tax professionals and some retail tax software providers are authorized to electronically file prior-year returns, which is the fastest and most secure method.

If you choose to file by mail, you must print a physical copy of your completed 2022 Form 1040 and all accompanying schedules. Before mailing, you must physically sign and date the return, as an unsigned return is considered invalid by the IRS. Be sure to attach copies of any forms that show federal tax withholding, such as your Form W-2.

You must mail the complete, signed return to the correct IRS service center. The specific mailing address depends on the state you live in and whether you are including a payment. The IRS provides a list of mailing addresses in the instructions for that year’s Form 1040. Using a tracked mailing service is recommended.

Filing Your Past Due 2023 Return

When e-filing your 2023 return, the system will ask for your Adjusted Gross Income (AGI) from your most recently filed tax return for identity verification. Since your 2022 return has not yet been processed by the IRS, you should enter “$0” (zero) for your prior-year AGI.

If you file both returns by mail, it is important to mail the 2022 and 2023 returns in separate envelopes. Sending them together in the same package can cause significant processing delays.

Managing Payments and Refunds

If you owe taxes for 2022, you will likely face penalties for filing and paying late. The two most common penalties are for failure to file and failure to pay. When both penalties apply in the same month, the failure to file penalty is reduced by the failure to pay penalty, resulting in a combined penalty of 5% for that month.

The failure to file penalty can reach a maximum of 22.5% of the unpaid tax, while the failure to pay penalty continues until the tax is paid in full, up to a maximum of 25%. Interest can also be charged on the underpayment amount.

If you are due a refund for the 2022 tax year, you have three years from the original filing deadline to claim it. The deadline for claiming a 2022 refund is April 15, 2026. If you do not file within this three-year window, you forfeit your right to the refund.

For your 2023 return, you can make a payment electronically through IRS Direct Pay or by mail with a check or money order. If you owe taxes for both years, you must make two separate payments, one clearly designated for the 2022 tax period and the other for 2023.