Before filing anything, pull your IRS wage and income transcripts under the Freedom of Information Act. This shows every W-2, 1099, and information return the IRS has on file — so the returns you file match what the IRS is expecting, and you avoid unnecessary audits.
Pull transcripts first
Wage & Income transcripts go back 10 years. Account transcripts show every IRS action — SFRs, payments, penalties, and the Collection Statute Expiration Date (CSED) for each year owed.
Six-year filing rule
IRS Policy Statement 5-133 generally requires the last six years to be in compliance. We do not file more than necessary — older years are often time-barred from assessment.
Replace IRS Substitute for Return (SFR) filings
If the IRS filed an SFR on your behalf, you almost certainly overpaid — SFRs ignore deductions, dependents, and filing status. Filing the original return replaces the SFR and usually slashes the balance.
Need help with your case?
Talk to an Enrolled Agent. Free 15-minute consultation, no obligation.