Can I Still File My Past-Due Taxes Electronically?
Missed the tax deadline? Learn your options for submitting past-due returns, including digital methods and what to consider for late filing.
The Internal Revenue Service (IRS) provides options for taxpayers to file past-due tax returns. While the process may differ from on-time filing, it is often still possible to submit these returns using specific methods.
Current Electronic Filing Availability for Past Tax Years
Electronic filing remains a convenient way to submit tax returns, including past-due filings. While the IRS’s direct e-file system closes after the main tax season, taxpayers can still electronically file past-due returns for the most recent two tax years through authorized channels. For instance, in January 2025, the IRS Modernized e-File (MeF) system supports e-filing for the 2024, 2023, and 2022 tax years.
Most major commercial tax software providers, such as TurboTax, H&R Block, and TaxAct, offer the functionality to prepare and electronically submit prior-year tax returns. Tax professionals, including Certified Public Accountants (CPAs) and Enrolled Agents, also have access to specialized e-filing systems. They can submit past-due returns electronically on behalf of clients for the current year and the two previous years through the IRS MeF system.
Alternative Filing Options
If electronic filing is not an option, such as for tax years older than the two-year e-file window, paper filing remains a viable alternative. For tax years beyond the e-file window, printing and mailing the return is the only method available.
To file a past-due return by mail, taxpayers must obtain the correct tax forms for the specific tax year from the IRS website. These forms need to be accurately completed, signed, and then mailed to the designated IRS address for that tax year.
Important Considerations for Filing After the Deadline
Filing a past-due tax return involves important financial considerations. If taxes are owed, interest begins to accrue from the original tax deadline, not the date of filing. For individuals, the IRS interest rate on underpayments can be around 7% for the first half of 2025, compounded daily. Taxpayers should pay any outstanding balance as soon as possible to minimize additional interest charges.
Various payment methods are available for amounts owed, including IRS Direct Pay, electronic funds withdrawal through tax software, or mailing a check or money order. If a taxpayer cannot pay the full amount, the IRS offers payment options such as short-term payment plans (up to 180 days) or installment agreements, though interest continues to accrue.
If a refund is due, there is a three-year window from the original tax deadline to claim it. For example, a refund for the 2021 tax year, due in April 2022, must be claimed by April 2025. Maintaining thorough records of all tax-related documents, such as W-2s, 1099s, and receipts for deductions, is important. The IRS recommends keeping tax returns and supporting documents for at least three years, but longer retention periods, such as six or seven years, may apply in certain situations like underreported income or claims for worthless securities.