Can I Still File My 2020 Taxes Electronically in 2022?

Filing past-due tax returns can be complex, especially when considering electronic submission for prior years. While electronic filing is convenient for current tax years, the system has limitations for older returns. It is not possible to electronically file a 2020 tax return in 2025 through standard means.

Electronic Filing for Prior Years

The Internal Revenue Service (IRS) maintains an electronic filing system with limited availability for past tax years. The IRS Modernized e-File (MeF) system typically accepts individual income tax returns for the current tax year and the two immediately preceding tax years. For example, in January 2025, the system accepts returns for tax years 2024, 2023, and 2022. This means the e-filing window for 2020 returns closed by 2023.

Commercial tax software providers typically cease supporting e-filing for a given tax year after October or November of the following year. This limitation exists due to system updates, security protocols, and the transition to new tax years. While some tax professionals may have a limited window to e-file the most recent past year’s returns, this is not generally available for returns dating back to 2020.

Paper Filing Past Due Returns

When electronic filing is no longer an option, preparing and mailing a paper return is the required method for submitting past-due taxes. Obtain the correct tax forms and instructions for the specific tax year being filed. These prior-year forms, such as Form 1040 for 2020, are available for download from the IRS website.

Complete the return accurately, either manually or by using tax software capable of generating prior-year forms, even if it cannot e-file them. The tax return must be signed and dated by the taxpayer. Include all required attachments, such as W-2s, 1099s, and any other supporting schedules or forms. If any documents are missing, transcripts can often be requested from the IRS.

The completed and signed paper return must be mailed to the appropriate IRS address. Mailing addresses vary depending on the taxpayer’s location and whether a payment is enclosed. These addresses can be found in the instructions for the tax forms or on the IRS website. Sending the return via certified mail with a return receipt provides proof of mailing and delivery, which is useful for record-keeping.

Late Filing Penalties and Refunds

Filing a tax return after its original due date can result in penalties, particularly if taxes are owed. Two main penalties may apply: the Failure to File penalty and the Failure to Pay penalty. The Failure to File penalty is typically 5% of the unpaid taxes for each month or part of a month the return is late, with a maximum of 25% of the unpaid tax. If the return is more than 60 days late, a minimum penalty may apply, which is the lesser of $435 or 100% of the tax owed.

The Failure to Pay penalty is 0.5% of the unpaid taxes for each month or part of a month the tax remains unpaid, also capped at 25% of the unpaid tax. If both penalties apply in the same month, the Failure to File penalty is reduced by the amount of the Failure to Pay penalty, with the combined penalty generally not exceeding 5% per month. Interest also accrues on any unpaid taxes and penalties, compounding daily, at a rate that is the federal short-term rate plus 3%. It is best to file the return even if the full amount owed cannot be paid, as the Failure to File penalty is typically much higher than the Failure to Pay penalty. Payment options like short-term payment plans (up to 180 days) or long-term installment agreements (up to 72 months for individuals owing $50,000 or less) may be available through the IRS.

If a refund is due, there is generally no penalty for filing a tax return late. However, there is a deadline to claim refunds. For tax year 2020, the deadline to claim a refund was May 17, 2024. This means that as of August 2025, any potential refund for a 2020 tax return can no longer be claimed, as the three-year window from the extended due date has passed.