Can You Still File a Tax Return for 2022?
Filing a past-due 2022 tax return has specific requirements. Understand the process for submitting a prior-year return to claim a refund or resolve what you owe.
Yes, you can still file a tax return for the 2022 tax year with the Internal Revenue Service (IRS). Filing a past-due return is a common situation that allows you to claim a refund you are owed or fulfill your obligation to pay any taxes due. Addressing an unfiled 2022 return prevents future complications and ensures your tax records are current.
Gathering Your 2022 Tax Information
To prepare your 2022 tax return, you must collect all necessary financial documents from that year. This includes Forms W-2, which detail your wages and withheld taxes, and any Forms 1099 that report other types of income. Common examples are Form 1099-INT for interest income, Form 1099-DIV for dividends, and Form 1099-NEC for independent contractor income.
In addition to income statements, you should locate records for financial activities that could lead to deductions or credits. These might include receipts for charitable donations, records of medical expenses, or documentation for educational costs.
If you are missing a W-2 or other income document from 2022, you can request a free Wage and Income Transcript from the IRS website. This transcript shows all data from information returns the IRS has received that were filed under your Social Security number, such as W-2s and 1099s. You can access this transcript online after verifying your identity or request that it be mailed to you.
Completing and Filing Your 2022 Tax Return
You must use the tax forms specifically for the 2022 tax year, as you cannot use current forms to file a prior-year return. The primary form for individuals is the 2022 version of Form 1040, along with any associated schedules that apply to your situation.
These prior-year forms and their instructions are available for download on the IRS website. The instructions for the 2022 Form 1040 are a resource containing the tax tables, deduction amounts, and credit rules that were in effect for that specific year.
You may be able to file your 2022 return electronically. The IRS allows e-filing for the two years prior to the current tax year, but this option is not available indefinitely. The window to e-file a 2022 return is expected to close in late 2025, after which you must print and mail your return.
The 2022 Form 1040 instructions include a list of mailing addresses. The correct address depends on the state you live in and whether you are including a payment with your return.
Potential Outcomes of Filing Late
The consequences of filing your 2022 tax return late depend on whether you are due a refund or owe additional tax. If the government owes you a refund, there is no penalty for filing after the original deadline. The IRS gives taxpayers three years from the original tax deadline to file and claim a refund. For a 2022 tax return, this means you have until the tax filing deadline in April 2026 to submit the return and receive your money.
If you fail to file within this three-year window, the U.S. Treasury will keep any refund you were entitled to. Filing also starts the clock on the statute of limitations for the IRS to audit your return.
Conversely, if you owe taxes for 2022, filing late will result in penalties and interest. The IRS imposes a Failure to File penalty for not submitting your return on time, which is calculated as a percentage of the unpaid taxes for each month the return is late. There is also a Failure to Pay penalty for not paying the tax you owe by the original due date.
In addition to penalties, interest will have accrued on your unpaid tax balance from the original due date of the return. The interest rate can fluctuate and is compounded daily. Filing the return and paying what you owe is the best way to stop these penalties and interest charges from growing.