Quick Answer Box:
The IRS generally requires at least the last six years of unfiled returns to be filed to get back into compliance. However, filing older returns can still reduce your tax debt, restore refunds, and prevent IRS enforcement. The sooner you act, the more options you have to resolve your situation.

👉 Learn more about our back taxes and unfiled returns services.

Why People Fall Behind on Taxes

Falling behind on filing taxes isn’t unusual — life events, business struggles, or fear of owing money can all cause delays. But the IRS doesn’t forget. Even if you’ve missed several years, you’re not alone — and you do have options.

The Six-Year Rule

The IRS has a long-standing policy of requiring at least the last six years of tax returns to be filed to bring you into compliance. This is based on their internal policy manual, not just the tax code.

  • If you file those six years, the IRS often considers you “caught up.”

  • If you owe, you can set up a payment plan or explore resolution programs.

  • If you’re due a refund, you may be able to claim it — but only if you file within three years of the original due date.

👉 For details on penalties tied to late filings, see our blog on IRS penalties for unfiled returns.

What About Returns Older Than Six Years?

While the IRS usually focuses on the most recent six years:

  • They can demand older returns if there’s evidence of significant income not reported.

  • Older returns can help lower balances if you had withholding or credits.

  • In some cases, filing them can prevent criminal enforcement for “willful failure to file.”

Bottom line: Even if it’s older than six years, filing is often in your favor.

Refunds Expire After Three Years

If you’re owed a refund, you must file within three years of the original due date to claim it. After that, the money is lost forever — it goes straight to the U.S. Treasury.

Example: A 2020 tax return due April 15, 2021, must be filed by April 15, 2024, to claim the refund. Miss the deadline, and the money is gone.

The Risk of Waiting Longer

Every year you wait makes your situation worse:

  • Penalties grow month after month.

  • Interest compounds daily.

  • The IRS may issue Substitute for Returns (SFRs) with inflated balances.

  • You risk losing refunds you’re owed.

  • Enforcement escalates — liens, levies, and wage garnishments.

👉 Learn how to avoid these issues in our guide to unfiled returns and back taxes.

How Polaris Tax & Accounting Helps

We specialize in getting clients back into compliance — whether you’re one year behind or twenty. Our process includes:

  1. Pulling your IRS transcripts to see exactly what’s missing.

  2. Preparing accurate returns, even for multiple years at once.

  3. Replacing IRS-filed returns (SFRs) with your real returns to reduce debt.

  4. Negotiating payment plans, penalty abatement, or Offers in Compromise.

  5. Providing ongoing accounting and tax planning so you never fall behind again.

Final Takeaway

You don’t need to live in fear of the IRS. Whether you’re behind one year or ten, the best time to act is now. Filing old returns can stop penalties, restore refunds, and give you peace of mind.

📞 Contact Polaris Tax & Accounting today for a consultation and take the first step toward financial relief.