I Didn’t File My 2022 Taxes. Can I Still File?
Navigate filing your past-due taxes with practical steps and clear insights into potential consequences and resolutions.
Tax filing is a yearly obligation, yet sometimes deadlines are missed. For those who did not file their 2022 tax return, it remains possible to submit your return. The Internal Revenue Service (IRS) provides ways for taxpayers to become compliant.
Why you should file your 2022 taxes now
Filing your 2022 tax return, even after the deadline, is legally required if your gross income exceeds certain thresholds based on filing status and age.
Even if you believe you do not owe tax, filing can be financially beneficial. Many taxpayers are owed a refund due to over-withholding or eligible tax credits. Claiming a refund requires filing a return, and there is no penalty for filing late if a refund is due. Filing also prevents the Failure-to-File penalty from growing if you owe taxes. The IRS encourages taxpayers to file their returns to resolve tax obligations.
Gathering what you need to file
Preparing to file a late tax return involves collecting specific financial documents and personal information. You will need your W-2 forms from employers, which detail wages and withheld taxes. Any income from other sources will be reported on various 1099 forms, such as Form 1099-NEC for nonemployee compensation, Form 1099-INT for interest income, or Form 1099-DIV for dividend income. If you paid student loan interest or tuition, you might have a Form 1098-E or Form 1098-T.
If any of these documents are missing, contact the issuer, such as your former employer or financial institution. Alternatively, the IRS offers a free “Get Transcript” service online. This service provides summaries of information reported to the IRS, including details from W-2s and 1099s, which can be used to reconstruct your tax data. Ensure all personal identification details, such as your Social Security Number (SSN) and current address, are accurate when preparing your Form 1040 and any associated schedules.
The Form 1040 is the primary federal income tax form, and its fields require precise details from your gathered documents. For instance, Box 1 of your W-2 reports your wages, which is entered on Line 1 of Form 1040. Similarly, interest income from Form 1099-INT is reported on Schedule B if it exceeds a certain amount, then carried to Form 1040. Transferring these details from your source documents to the appropriate lines on Form 1040 and its schedules is important for accurate reporting.
How to file your 2022 taxes
Once your financial information and your 2022 tax return, including Form 1040 and any necessary schedules, are ready, the next step is submission. For a prior-year return like 2022, electronic filing options are limited. While some tax software providers or tax professionals offer e-filing for past years, paper-filing is often necessary for returns significantly past their original due date.
When paper filing, send your completed return to the appropriate IRS address. Use certified mail with a return receipt requested. This provides proof that you mailed the return and that the IRS received it. If you opt for professional assistance, a tax preparer can complete and submit your return on your behalf. After submission, the IRS will process the return within several weeks or months.
Understanding potential late filing and payment issues
Filing your tax return late can result in penalties and interest. There are two penalties: the Failure-to-File Penalty and the Failure-to-Pay Penalty. The Failure-to-File Penalty is 5% of the unpaid taxes for each month or part of a month that a return is late, capped at 25% of your unpaid tax. If your return is more than 60 days late, a minimum penalty applies.
The Failure-to-Pay Penalty is separate and accrues at a rate of 0.5% of the unpaid taxes for each month or part of a month the taxes remain unpaid, also capped at 25% of your unpaid tax. If both penalties apply in the same month, the Failure-to-File Penalty is reduced by the Failure-to-Pay Penalty amount, so the combined penalty does not exceed 5% per month. Additionally, interest accrues on any unpaid tax from the original due date until the date of payment, with the interest rate set quarterly by the IRS.
For those expecting a refund, there is no penalty for filing late. However, a “refund look-back period” limits the time to claim a refund. You must file your return to claim a refund within three years from the original due date or within two years from the date you paid the tax, whichever is later. For a 2022 tax return, the deadline to claim a refund is April 15, 2026.
If you owe taxes but cannot afford to pay immediately, filing your return promptly is important. Filing prevents the Failure-to-File Penalty from growing. You can explore payment options, such as an Installment Agreement, which allows monthly payments for up to 72 months. Another option is an Offer in Compromise (OIC), which allows certain taxpayers to resolve their tax liability for a lower amount.