Filing requirements depend on income, filing status, age and other circumstances. Self-employment can create additional filing obligations. Even if filing is not required, a return may be needed to claim a refund.

Gather your W-2 and 1099 forms, other income records, prior-year return, tax payment records and documents supporting deductions or credits. The documents needed depend on your income sources and family or business circumstances.

Generally, no. An extension gives more time to submit the return, not to pay the tax. Estimate and pay any amount due by the original payment deadline; special relief may apply in limited circumstances.

File required returns on time even when full payment is not possible. Filing and payment are separate obligations; ask about a payment arrangement for the outstanding balance.

Identify the missing years, gather the relevant records and prepare each return using the rules for that year. File required overdue returns promptly; refund claims are subject to time limits.

Read the notice carefully, check the tax year and response date, and compare it with your records. Keep a copy and respond as instructed when action is required. Do not ignore a notice you disagree with.

Compare tax notices, filed returns, account transcripts and payment records. An authorized representative can help investigate differences and identify which tax years still need attention.

Some changes require an amended return, such as Form 1040-X for an individual federal return. The IRS often corrects simple math errors itself. Review whether an amendment is needed and whether any deadline applies.

They may. When income is not covered by sufficient withholding, estimated tax payments may be required during the year. Income tax and self-employment tax should both be considered when reviewing your obligations.

A lien is a legal claim against property to secure tax debt. A levy actually takes property or funds, such as money in a bank account or part of a paycheck.