Why You Should File Your Past Due Tax Return Now?
File tax returns that are due, regardless of whether or not you can pay in full.
File your past due tax return before the IRS files a substitute tax return for you.
The same rule applies to a right to claim tax credits such as the Earned Income Credit. We hold income tax refunds in cases where our records show that one or more income tax returns are past due. We hold them until we get the past due return or receive an acceptable reason for not filing a past due return.