Tax Compliance: How Many Years Do You Have to File?

One of the most common questions non-filers ask is: “How many years of back taxes do I need to file?” The answer isn’t always straightforward, but knowing where the IRS draws the line can save you time, money, and stress.

The General IRS Rule

The IRS typically requires six years of tax returns to be filed in order to bring a taxpayer back into compliance. This standard comes from long-standing IRS policy, not tax law, and it’s the starting point for most non-filer cases.

Why Six Years?

• It balances the IRS’s need to collect revenue with the taxpayer’s ability to get caught up.

• It ensures enough of your history is covered to check for patterns of non-compliance.

• It provides the IRS with the ability to assess and collect what’s owed, while giving you a reasonable cutoff point.

When More Than Six Years Are Required

In certain cases, the IRS may request more than six years:

• Large tax debts or evidence of fraud.

• Income without withholding (self-employment, 1099 income, or cash-based work).

• Unfiled returns during an audit or criminal investigation.

When Fewer Years May Work

Sometimes the IRS may accept fewer than six years if:

• The IRS already has sufficient information through wage & income transcripts.

• You have refunds that are about to expire (you only have 3 years to claim them).

• The IRS decides additional filings wouldn’t meaningfully change your tax liability.

Bottom Line

If you’re behind on your taxes, don’t assume you need to go back decades. Most taxpayers only need six years, but every case is different. The best step is to pull your wage and income transcripts, review your IRS account, and work with a professional to create a plan that brings you back into compliance. At Infinity Tax & Accounting, we help non-filers get back on track without over-filing or missing critical years. If you’re behind, reach out today—we’ll help you figure out exactly how many years you need.