| Depending on the total amount (and type) of income | | | | - Also, the IRS will only allow you to receive a tax |
| you received during the year, you may not need to file | | | | refund for three years after the due date of the return. |
| any. | | | | While it is always important to file all of your required |
| - Filing your federal tax returns is the most important | | | | tax returns, if you are due a refund, it is especially |
| aspect to fixing any problems you may have with the | | | | important that you file your tax returns as soon as |
| IRS. | | | | possible. If you wait too long, the statute of limitations |
| - In the first place, the law requires each individual to file | | | | on your refund can expire and you will be unable to |
| a return if they meet certain conditions. (If an individual | | | | receive the refund when you finally file the return. |
| meets the conditions, it creates a "filing requirement"). | | | | How Can I File My Missing Returns? |
| - In some instances when individuals owe money to | | | | - If you want to file your returns, but do not have the |
| the IRS, filing correct back tax returns may be all that | | | | information needed to do so, you can contact the IRS |
| is required in order to eliminate the balance due or, | | | | to request your Wage & Income transcripts (often |
| perhaps, lower it significantly. | | | | referred to as, "IRPs" within the IRS). |
| - If an individual has a filing requirement, but does not | | | | - The IRS generally has the income information for |
| voluntarily file a tax return, the IRS can choose to file a | | | | most individuals from 2000-2008 (IRPs for each year |
| Substitute For Return ("SFR") on their behalf. | | | | come "on-line" for the Government in late May of the |
| - In some cases, the IRS will even assign a non-filer (or, | | | | following year). You can use this information as a |
| "delinquent taxpayer") to an individual known as a | | | | guideline for preparing your past due tax returns. |
| Revenue Officer. The Revenue Officer will pursue the | | | | - However, you will need to make sure that you have |
| individual to make certain that all required returns have | | | | proof of all income and expenses listed on your return |
| been filed. | | | | in the case of an audit. |
| Which Returns Do I Need to File? | | | | See below to determine whether or not you have a |
| - The IRS requires that you file, at a minimum, the past | | | | filing requirement for a past due tax return. If your |
| six tax returns and the current year, although they | | | | gross income was higher than the amount specified |
| reserve the right to request as many unfiled returns as | | | | for your filing status, you will need to file a return. |
| they need. If any of these years have a filing | | | | NOTE: If you are self-employed (i.e. you receive a |
| requirement and remain unfiled, the IRS will consider | | | | Form 1099-MISC for your income and/or have a |
| the taxpayer to be out of compliance (or, | | | | business), you have a filing requirement if your GROSS |
| "non-compliant"). | | | | receipts are $400 or more, regardless of whether or |
| - If you have a balance due and want to resolve your | | | | not your gross income was more than the amount |
| tax debt, the IRS will require that the taxpayer be in | | | | below. |
| compliance before setting up any sort of resolution. | | | | |