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Back Taxes Explained

Tax Resolution Team
Updated September 2023

Back taxes are the taxes you owe to the Internal Revenue Service that were wholly or partially unpaid the year they were due.

Key Takeaways

  • Back taxes refer to the taxes a taxpayer owes to the IRS for a previous tax year.
  • Owing back taxes to the IRS can lead to serious tax consequences, such as penalties, interest accumulation, tax liens, tax levies, or wage garnishments.
  • Taxpayers can pay back taxes to the IRS by filing the federal income tax returns associated with the unpaid taxes or by applying for tax debt relief through the IRS Fresh Start Program.

In our content about back taxes, we cover all the steps, and a clear description of everything you need to know about back taxes, tax collection, and the government-installed tax relief programs that can help people manage their tax debt.

Tax Debt and Back Taxes

When an individual files a tax return, they can see how much they owe in taxes for the year or how much the government owes them in a tax refund if they have overpaid in taxes. Tax debt is accumulated when an individual fails to pay the tax balance presented on their federal income tax return by the filing due date.

If you fail to pay what you owe in taxes, the IRS can place penalties and seek other options for securing payment for the tax debt you owe, so it is best to understand and pay your tax liability to avoid accumulating tax debt and back taxes.

What Are Back Taxes?

Back taxes refer to the taxes an individual or company owes for a prior tax year. There are several reasons people can intentionally and unintentionally accumulate back taxes, such as failing to report an income stream or the total amount of income earned during that year, filing a tax return or W-2 tax form without paying their tax liability, and neglecting to file a tax return.

Consequences of Owing Back Taxes

Filing a tax return every year to pay your tax liability is the most efficient method of avoiding back taxes and the penalties of accumulating debt, but if a taxpayer learns that there are back taxes owed to the IRS, here are some of the consequences:

Failure-To-Pay Penalty
Failure-To-File Penalty
Failure-To-Deposit Penalty
Interest Accumulation
Tax Lien
Tax Levies
Wage Garnishment

How To Pay Back Taxes

The financial burden of paying taxes can be challenging enough without the added build-up of back taxes and the penalties associated with tax debt. You can file a tax return from a previous year to pay your back taxes, but there are consequences for waiting too long.

Paying Back Taxes Without Tax Relief

Within 3 Years:

You can pay off your back taxes and potentially receive any tax refund you might have coming.

3-6 Years:

You can pay off your back taxes and be considered in good standing with the IRS, but you will not be eligible for incoming tax refunds.

Over 6 Years:

You can still pay off your back taxes, but you may not be considered in "good standing" with the IRS anymore.

Paying Back Taxes With Tax Relief

Although catching up on tax payments can be challenging, many government-installed tax relief programs assist people in paying taxes and managing their tax debt. Looking for tax relief? Make sure to check out the IRS Fresh Start program.

IRS Installment Agreement Payment Plan

Pay back taxes over time through monthly installments with short-term (under 120 days) or long-term payment plans.

Note: Being approved for an installment agreement will not remove penalties and interest, and you'll still be responsible for paying all accrued interest until your tax balance is zero.

Offer in Compromise

Settle tax debts for less than what was initially owed if you cannot afford to pay or it would create financial hardship.

Note: You must be up to date on all tax return filings and prove you cannot afford to pay or that paying would create financial hardship.

Currently Not Collectible Status

Temporarily exempt from paying taxes if your financial situation qualifies, though debt doesn't disappear.

Note: This status doesn't make you immune to tax liens or levies, nor does it make your tax debt disappear.

Being in debt is stressful and scary, especially when you owe back taxes that are accruing penalties and interest as the tax liability continues to go unpaid. While many IRS-installed tax relief programs can assist taxpayers in managing their unpaid taxes, if you are looking for direct help in resolving tax debt, consider consulting with us here at Ideal Tax to help you navigate the application process and get your tax issues under control.

Help With Back Taxes

Ideal Tax is a tax relief business with the experience and knowledge to handle the most serious tax audits, including those involving back taxes. Our tax audit attorneys and enrolled agents will negotiate with the IRS on your behalf and ensure that your taxpayer rights are protected and that the IRS auditor is playing on a level field.

The tax code may differ depending on your state, city, or local area, and our tax professionals have all the resources and tools to make your filing successful and offer a free first consultation. Instead of using tax software, actual tax help from an agency can reduce the overall tax bill, like costs in the application fee, penalties, and interest.

Need Help with Back Taxes?

Set up a free consultation with us today to see if you qualify for IRS debt forgiveness or to ask any questions about tax preparation. Don't let back taxes control your financial future.

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