The first step is to gather any tax forms, receipts, tax software W-2 forms and 1099 forms for the back taxes filing. While the forms for back taxes filings may be similar to those for the current year, it is important to use the forms for the right tax year.

Fill in the required paper work and check for deductions as normal. Use the instructions to calculate the taxes and double-check your figures. Most people are not aware they can get a refund even when filing tax papers late and there is a stipulation that refunds are only allowed if the taxes are filed within a three-year span of the original due date.

If a person owes additional tax for back taxes filing, it is important to pay the proper tax in full or the very least, make a payment. Write a check for the payment and include it with the return. Make arrangements for a payment plan using Form 9465, and mail the return with a check according to instructions on the form.

While it is possible to complete back taxes filing by completing the paperwork and sending the form through the Postal Service, the delay in filing causes many people to be anxious that the return is sent to the IRS as quickly as possible. One option is to file online. There are a couple of options for filing late returns online.

Visit the IRS website and locate the link for Free File if taxes are six months late. This gives you until October 15 of the year the taxes are due. Your state may have different rules for filing back taxes due the state.

Another site, Prior Tax offers an online site that makes back taxes filing easy. People can find old IRS forms from previous years and locate old returns that may be needed for filing. However, there is a minimum $50 fee to file state and federal taxes.

You might want to contact legal counsel or an accountant for guidance, help with forms and recommendations. The federal laws enforce the statute of limitations on taxes that are not paid. The IRS may take as long as 10 years after the filing of a return to collect taxes and there can be penalties and jail time.

If the person owing taxes does not file, the IRS itself can file a return that is based on an estimation of income. This substitute for return form involves some assumptions about income and does not account for all deductions that could be filed. It is often to less expensive to file a late return rather than none at all.