How many years of returns you need to file

IRS policy generally looks back six years when it asks someone to file delinquent returns, though it can ask for more and the right answer depends on your situation. Separately, you have three years from a return’s due date to claim a refund on it.

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The six-year rule of thumb

The IRS’s own policy on delinquent returns (Policy Statement 5-133 in the Internal Revenue Manual) says that, normally, it won’t enforce filing for more than six years. In practice, that means the IRS usually considers you back in compliance once the last six years are filed.

It’s a policy, not a law, and there are exceptions:

The IRS can ask for older years, especially when significant income or tax is involved.
If the IRS has already sent letters about specific years, you need to deal with those years, whatever their age.
If the IRS has prepared a substitute return for an older year, you may want to file your own to correct it.

The three-year refund window

If you had tax withheld or made estimated payments, you might be owed money for some years. To claim a refund, you generally must file within three years of the return’s due date. The same deadline applies to refundable credits like the Earned Income Tax Credit. After that, the money stays with the Treasury.

What to file first

Years the IRS has written to you about, especially any with a deadline, like a Notice of Deficiency.
Years still inside the refund window, so you don’t lose money owed to you.
The rest of the last six years, most recent first, because they can be e-filed and processed faster.

How to see which years are missing

Your IRS account transcript for each year shows whether a return was filed. You can view transcripts in your IRS Online Account, or authorize a tax professional to pull them for you.

Common questions

Is there a law that says I only have to file six years?

No. The six-year period is IRS enforcement policy, not a limit in the law. The IRS generally doesn’t enforce filing for older years, but it can, and it may when large amounts are involved.

Should I file years where I’m owed a refund?

If the year is within three years of its due date, yes, or you’ll lose the refund. After three years you can still file, but the refund can’t be paid out.

What if the IRS already filed a substitute return for an older year?

Filing your own return for that year can replace the IRS’s figures with the real ones, which may lower the balance.