Quick Answer:
The IRS can go back indefinitely if you’ve never filed a return. While they generally require the last six years to be filed to get back into compliance, there’s no statute of limitations on unfiled tax returns. This means the IRS can pursue you for older years at any time.

Why the IRS Has No Time Limit on Unfiled Returns

Most people assume the IRS only has a 10-year window to collect taxes. That’s true—but only if a return has been filed. If you never file, the 10-year clock never starts.

This gives the IRS unlimited power to demand records and assess taxes from as far back as they can document. In short: unfiled taxes never expire.

The Six-Year Rule of Enforcement

While the IRS technically has no limit, in practice they usually enforce a six-year filing requirement to bring taxpayers into compliance. This means if you haven’t filed in 10, 15, or even 20 years, the IRS will often ask for just the last six years of returns.

👉 But don’t be fooled—if the IRS has reason to believe you owe for older years, they can still demand them.

What Happens If You Don’t File

Failing to file comes with serious consequences:

  • Failure-to-File Penalty: 5% of the unpaid tax per month, up to 25%.

  • Failure-to-Pay Penalty: 0.5% per month, compounding with interest.

  • Substitute for Return (SFR): The IRS may file a return for you using the worst-case numbers, leaving out deductions and credits.

  • Criminal Charges: In rare but severe cases, willful failure to file can result in fines and even prison time.

How to Get Back Into Compliance

If you have multiple years of unfiled returns, don’t panic—there are ways to resolve it:

  • Voluntary Filing: Submitting the missing returns before the IRS comes after you can reduce penalties and build goodwill.

  • IRS Fresh Start Program: In some cases, you may qualify for penalty relief or settlement programs.

  • Professional Representation: Working with a licensed Enrolled Agent ensures the IRS takes your compliance seriously and helps you negotiate the best outcome.

Why Acting Now Matters

Every month you delay, the penalties and interest grow—and your risk of enforcement rises. By filing before the IRS contacts you, you keep control of the process and open up more settlement options.

At Polaris Tax & Accounting, we’ve helped countless clients resolve years of unfiled returns, reduce penalties, and protect their financial future.

Final Thoughts

Unfiled tax returns never go away on their own. The IRS can always pursue them—and ignoring the problem only makes it worse. By taking action now, you can get compliant, avoid harsh penalties, and finally move forward with peace of mind.

📌 Related Pages:

📞 Call (704) 947-3178 or Schedule a Consultation today to get back into compliance before the IRS comes knocking.