Can I Still File My 2019 Taxes Electronically?

Navigating tax obligations can be complex, especially when dealing with prior-year returns. Tax filing has specific deadlines and methods that taxpayers must adhere to. Understanding these requirements helps ensure individuals meet their responsibilities to the Internal Revenue Service (IRS).

Electronic Filing for Prior Years

The IRS’s electronic filing (e-file) system accepts current year returns and the two immediate prior tax years. For example, in January 2025, the system accepts returns for tax years 2024, 2023, and 2022. This means electronic filing for 2019 tax returns is no longer available. Tax software providers also do not support electronic filing for returns more than two years in the past.

Paper Filing Your 2019 Return

Since electronic filing for 2019 is no longer an option, you will need to file your return by mail. Obtain the correct 2019 versions of IRS forms, such as Form 1040 and any applicable schedules, directly from the IRS website. Gather all relevant tax documents from 2019, including Forms W-2, 1099s, and other income or deduction statements. Complete the forms accurately using your 2019 financial information.

Print, sign, and date the forms in the designated areas. The mailing address depends on your location and if you are enclosing a payment; find it in the 2019 Form 1040 instructions or on the IRS website. If you owe tax, include a check or money order payable to “U.S. Treasury” with your return. Before sending, make a complete copy of your entire tax return and all supporting documents for your records.

Late Filing Penalties and Interest

Filing a tax return after its due date can result in penalties and interest charges. The “failure to file” penalty applies if you do not submit your return by the due date, including extensions. This penalty is 5% of the unpaid tax for each month or part of a month the return is late, up to a maximum of 25% of the unpaid tax.

A separate “failure to pay” penalty applies if you do not pay the tax owed by the original due date. This penalty is 0.5% of the unpaid taxes for each month or part of a month the tax remains unpaid, capped at 25% of the unpaid tax. Interest also accrues on any unpaid tax from the original due date until paid in full. This interest rate can vary quarterly and is compounded daily.

If you are due a refund, there is no penalty for filing late. However, the opportunity to claim that refund expires after a certain period: three years from the original due date of the return or two years from the date the tax was paid, whichever is later.