For people who haven’t filed taxes in 7, 10, or even 20+ years, the biggest question is:
“How many years do I actually need to file?”
The good news is that the IRS usually requires far fewer years than people think.
1. The IRS Six-Year Rule
The IRS generally requires six years of filing to bring a non-filer back into full compliance. This guideline is written into the IRS Manual and is used in nearly all cases.
If you file the most recent six years and stay current going forward, the IRS typically closes the matter.
2. When You Might Need to File More Than Six Years
Exceptions include:
- Indications of fraud
- Very large tax liabilities
- Certain financial industry professions
- Bankruptcy proceedings requiring older returns
- Requests for refunds (limited to 3 years)
Most taxpayers do not fall into these categories.
3. What If You Haven’t Filed in 15 or 20 Years?
You do not need to reconstruct decades of returns.
The IRS focuses on compliance—not perfection.
Even clients who haven’t filed since:
- The 90s
- Their divorce
- A major illness
- A personal or financial crisis
…usually only need to file six years.
4. Why the IRS Doesn’t Require Every Year
Requiring 20+ years would:
- Be administratively impossible
- Provide little revenue
- Be based on incomplete data
- Delay compliance unnecessarily
The IRS wants manageable, realistic solutions.
5. Why You Should File Before the IRS Contacts You
If the IRS initiates enforcement first, they may:
- File Substitute for Returns
- Assess high balances
- Issue liens
- Begin levies or garnishments
Filing voluntarily gives you control and leads to better outcomes.
Final Thoughts No matter how long it’s been, getting compliant is absolutely possible—and often easier than you think. With the right help, you can clean up your record and move forward confidently.
