Taxpayers should send any past due federal tax returns, including 1040A, to the same address they would send timely returns, the IRS states. Mailing addresses for paper returns are listed by state and form on the IRS website. Returns with payments are mailed to different addresses than returns without payments.Continue Reading
The IRS does not allow returns from previous years to be filed electronically, according to Prior Tax.com. E-filing is accepted only for the current tax year until mid-October.
It is important to file late federal tax returns as soon as possible, the IRS explains. If a taxpayer is owed a refund, it is paid out no later than three years from the return due date. Future refunds are held if any past returns are outstanding. The sooner a late return is filed, the fewer interest charges and late payment penalties are owed. In addition, the IRS sometimes files its own versions of late tax returns, and these often omit deductions and exemptions.
Late filing of federal forms impacts other parts of taxpayers' lives. Without returns, the incomes of self-employed individuals are not relayed to the Social Security Administration, says the IRS. Therefore, retirement and disability benefits are sometimes reduced. In certain cases, late tax returns lead to delays in receiving approvals for loans, because previous tax returns are often needed for the loan process.Learn more about Taxes