If you haven’t filed tax returns in years, you may feel completely overwhelmed.
I regularly speak with taxpayers who believe they must file 10, 15, or even 20 years of back tax returns before they can fix their IRS problem.
In most cases, that’s simply not true.
There is what many practitioners refer to as the IRS “6-Year Rule.”
👉 Watch the full video explanation below:
What Is the IRS 6-Year Rule?
When a taxpayer has unfiled returns, the IRS generally requires the last six years of tax returns to be filed in order to be considered compliant.
That means:
- If you haven’t filed since 2015,
- You likely do not need to file every year back to 2015
- The IRS typically wants the most recent six years filed
Once those six years are properly filed and processed, you are considered back in filing compliance for most resolution programs.
Why the IRS Uses Six Years
The IRS policy goal is compliance — not punishment for ancient history.
The six-year standard allows the IRS to:
- Bring taxpayers current
- Establish accurate balances
- Determine ability to pay
- Place taxpayers into payment plans, Offers in Compromise, or other resolution programs
Requiring 15+ years of returns in every case would often prevent taxpayers from ever getting compliant.
Important: This Is a General Rule — Not Automatic
There are exceptions.
The IRS may require additional years if:
- You previously filed fraudulent returns
- There is significant income that was never reported
- You were under criminal investigation
- A Revenue Officer is assigned, believes additional years are necessary and then is able to get further managerial approval.
But for the majority of voluntary compliance cases — especially wage earners, small business owners, and self-employed individuals — the six-year standard applies.
Why Filing All Old Returns Can Be a Mistake
Many taxpayers try to “do the right thing” and start filing every old return they can.
This can create problems:
- You may accidentally increase your total debt dramatically
- You may trigger older assessment periods
- You may waste time and money on years the IRS does not require
- You delay getting into a resolution program
The goal is strategic compliance — not emotional compliance.
What Happens After You File the Required Years?
Once the required years are filed:
- The IRS processes the returns
- A total balance is established
- Collection options become available
From there, you may qualify for:
- Installment Agreements
- Partial Pay Installment Agreements
- Currently Not Collectible (CNC)
- Offer in Compromise
- Penalty Abatement
But none of those options are available until you are filing compliant.
If You Haven’t Filed in Years — Start Here
If you’re behind on filing:
- Do not panic
- Do not start filing random years
- Do not assume you must go back 10+ years
Start by pulling IRS transcripts to determine:
- What years are missing
- What income the IRS has on file
- Whether substitute for returns (SFRs) were filed
From there, you can determine which years must be filed to meet the six-year standard.
A Final Word
If you owe $50,000 or more and haven’t filed for several years, the filing strategy matters.
The wrong move can increase your balance.
The right move can put you back into compliance and on a path to resolution.
If you’d like help evaluating your specific situation, you can contact my office to schedule a consultation.
Need Help With Unfiled Tax Returns?
If you are behind on tax filings and facing IRS pressure:
- We analyze your IRS transcripts
- Determine required filing years
- Prepare and file compliant returns
- Structure a resolution strategy
You don’t have to guess your way through it. Give us a call today at (972) 821-1991 or reach out to us at Tax Relief Consultation – Jablonsky Tax Relief
