Tax Dictionary – Past Due Tax Return

IRS Definition

File all tax returns that are due, regardless of whether or not you can pay in full. File your past due return the same way and to the same location where you would file an on-time return.

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If you don’t file a required tax return by the due date, the IRS will charge you a 5% per month penalty for failing to file and a .5% per month failure to pay penalty on the balance due. Interest will also be charged from the day the return was due until the date it is paid in full. The IRS can also file a return for you, called a substitute for return (SFR). The IRS prepares the return based on information it has from employers, banks, financial institutions and other payers.

If you have a refund due, you must file your tax return within three years of the due date of the return or you will lose your refund.

Learn how to address unfiled tax returns.