{"id":354003,"date":"2022-08-19T07:44:44","date_gmt":"2022-08-19T12:44:44","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/tax\/tax-laws-forms\/which-tax-form-should-i-use.html"},"modified":"2026-03-30T18:10:04","modified_gmt":"2026-03-30T23:10:04","slug":"which-tax-form-should-i-use","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/tax\/tax-laws-forms\/which-tax-form-should-i-use.html","title":{"rendered":"Which IRS Forms To Use When Filing Back Taxes"},"content":{"rendered":"\n
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Which IRS Forms To Use When Filing Back Taxes<\/h1>\n\n
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\n By Christie Nicholson, J.D.<\/a> | Legally reviewed by Catherine Hodder, Esq.<\/a>\n | Last updated\n
\n \n <\/i>\n Legally Reviewed\n <\/summary>\n\n
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This article has been written and reviewed for legal accuracy, clarity, and style by FindLaw\u2019s team of legal writers and attorneys<\/a> and in accordance with our editorial standards<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n\n

\n \n <\/i>\n Fact-Checked\n <\/summary>\n\n
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The last updated date refers to the last time this article was reviewed by FindLaw or one of our contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please contact an attorney in your area<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n<\/section>\n\n\n

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Key Takeaways<\/h2>\n

Back taxes are unpaid state or federal taxes from a previous filing period that are due to the government. They arise from failing to file a tax return<\/span>, underreporting income, or not paying the full amount<\/span> due, which can result in penalties and interest. A tax attorney can help in navigating your tax obligations.<\/p>\n\n <\/div>\n <\/div>\n<\/div>\n\n\n

Preparing your annual federal <\/span>income <\/span>tax<\/span> return<\/span> can be confusing and intimidating. It gets worse if you have to file a return not only for the\u00a0current year<\/span>\u00a0but also for\u00a0past years. In addition to worrying about filling out the right tax forms<\/span>, you\u2019ll also worry about failure to file penalties and interest.<\/p>\n

This is one of the reasons many taxpayers<\/span> pay someone else to prepare their returns. They understand how important it is to use the right forms to report their income and expenses<\/a> accurately.<\/p>\n

This article explores what to do if you haven\u2019t filed your tax returns<\/span> for the last few years. We will also discuss how important it is to submit the proper forms<\/a> for the prior years<\/span>. It\u2019s a good idea to meet with a tax lawyer<\/a> if you owe back taxes. They\u2019ll help you determine a strategy for minimizing penalties and getting back into good standing with the Internal Revenue Service<\/span>.<\/p>\n

Finding the Correct Prior Year<\/span> Form 1040<\/span><\/h2>\n

When you\u2019re filing taxes for prior years<\/span>, it\u2019s important that you use the correct forms. If you normally itemize your deductions and use Form 1040<\/span><\/a>, you will continue to use Form 1040<\/span> for the past years\u2019 tax returns<\/span>. However, there are different forms for each year.<\/p>\n

You can visit the IRS<\/span> Form<\/span> Library<\/a> to find the appropriate forms for each tax year<\/span> you need to file. For example, if it\u2019s 2026 and you haven\u2019t filed your taxes for the past three years, you\u2019ll need the tax forms<\/span> for the years 2025, 2024, and 2023. You can find the right forms for your federal <\/span>tax returns<\/span> online.<\/p>\n

Other Information You\u2019ll Need To File Past Tax Returns<\/span><\/h2>\n

Regardless of whether you use a tax professional<\/span> or prepare your own back <\/span>tax returns<\/span><\/a>, you\u2019ll need certain tax information<\/span>. In the past, taxpayers<\/span> had to submit copies of all their tax documents<\/span>. These days, the IRS<\/span> gets a copy of most of them from other sources, so you don\u2019t need to worry about sending them in with your return.<\/p>\n

Examples of documents you will need include:<\/p>\n