The Non-Filer: Issues to Consider

Written By Trey Hiller

The Non-Filer: Issues to Consider

Not filing your tax returns can feel overwhelming—but ignoring the problem only makes it worse. Before jumping in, there are a few key issues every non-filer should consider when deciding how to get back into compliance.

1. How Many Years?

The IRS generally requires six years of back returns. But depending on your situation (large debts, suspected fraud, or smaller balances), that number can go up or down.

2. Records and Documentation

If you don’t have your records, don’t panic. The IRS keeps wage & income transcripts for W-2s, 1099s, and more. These can help rebuild what you need.

3. IRS Enforcement Actions

Non-filers risk:

  • Substitute for Return (SFR): The IRS files a return for you, usually with higher tax owed.

  • Levy or lien: The IRS can garnish wages or seize assets.

  • Criminal exposure: Rare, but possible in cases of willful tax evasion.

4. Refunds at Risk

If the IRS owes you money, you only have three years to claim a refund. After that, the refund is gone forever.

5. Penalties and Interest

The longer you wait, the more the balance grows. Penalties for non-filing and non-payment stack quickly.

6. Resolution Options

Once you’re compliant, you can explore IRS programs like:

  • Installment Agreements (payment plans).

  • Offer in Compromise (settling for less).

  • Penalty abatement.

Being a non-filer isn’t the end of the road. The IRS wants you back in the system, and the sooner you act, the more options you have. The key is to understand your situation, gather your info, and file the right years to get back on track.

If you’re behind on taxes, we’ll help you review your transcripts, figure out how many years matter, and create a resolution plan. Don’t go at it alone—let’s make the IRS problem manageable. Fill out the form below to get help today:

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