About Forms Used to File Taxes Late
- If you miss the deadline of April 15, but file your taxes during the same tax year, you should use the same form you would have used if you had filed your taxes on time. You should use Form 1040EZ, Form 1040A or Form1040. You should also include your W-2 forms and any attachments you would have filed with a timely tax return.
- If you failed to file taxes for a prior year, you may still do so. Filing a tax return can prevent the IRS from opening a criminal investigation for tax evasion. You should be prepared to pay the back tax plus any penalties that might have accumulated. The forms to file for prior years beginning with 1980 can be downloaded from IRS.gov (see Resources).
- If you filed taxes for a prior year but failed to report all your income, you should file an amended return for that year. The form to file is Form 1040X (see Resources). However, the deadline to file Form 1040X is 3 years from the date the original tax was due or 2 years from the date the original tax was paid, whichever is later.
- If you file a tax return for the present or a prior year, but do not have W-2 forms, you should file a Form 4852, which is a substitute form for a W-2 form (see References). You should be prepared to provide the name and address of your employer(s), along with the approximate salary you were paid during the applicable tax year.
- Filing a late tax return means you will be subject to penalties for late filing and for late payment. However, if you filed an application for an extension before April 15, your tax return is not considered late. Nonetheless. if you did not pay your entire tax bill by April 15, you will be subject to penalties for late payment. You should consult with an accountant, an attorney who specializes in tax law or both if you choose to report additional income for past years after the deadline to file Form 1040X.