Tax Topic #153 |
2008 Tax Year |
Topic 153 - What to Do if You Haven't Filed Your Tax Return
You may not have filed your federal income tax return for this year or
previous years. Regardless of your reason for not filing, file your tax return
as soon as possible. If you need help, the IRS is ready to assist you.
If you are not sure you are required to file a return, refer to Publication 17, Your Federal Income Tax. If you cannot pay
all of the tax due on your return, the IRS may be able to assist you with
arranging payments. For additional information on what to do if you cannot
pay your income tax, refer to Topic 202, Tax Payment Options.
- If your return was not filed by the due date (including extensions), you
may be subject to the failure to file penalty, unless you have reasonable
cause for your failure to file. If you did not pay your tax in full by the
due date for the return (not including extensions of time to file), you may
also be subject to the failure to pay penalty, unless you have reasonable
cause for your failure to pay. Additionally, interest is charged on taxes
not paid by the due date, even if you have an extension of time to file. Interest
is also charged on penalties.
- There is no penalty for failure to file if you are due a refund. But,
if you do not file a tax return, you cannot obtain a refund. If you wait too
long to file, you may risk losing the refund altogether. In cases where a
return is not filed, the law provides most taxpayers with a three-year window
of opportunity for claiming a refund.
- After the expiration of the three-year window, the refund statute prevents
the issuance of a refund check and the application of any credits, including
overpayments of estimated or withholding taxes, to other tax years that are
underpaid. On the other hand, the statute of limitations for the IRS to assess
and collect any outstanding balances does not start until a return has been
filed. In other words, there is no statute of limitations for assessing and
collecting the tax if no return has been filed.
For answers to your tax questions, information about payment arrangements,
or any other tax–related inquiries visit the IRS Website at www.irs.gov
or call the IRS Tax Help Line at 800–829–1040.
Page Last Reviewed or Updated: December 22, 2008
Previous | Index | Next
SEARCH:
You can search for information in the entire Tax Prep Help section, or in the entire site. For a more focused search, put your search word(s) in quotes.
Tax Topic Categories | FAQ Categories | Tax Prep Help Main | Home
|