Haven't Filed Taxes in 5 YEARS?

Nope. Each tax year from January 1st to December 31st stands alone and activity from one year should never be reported on another year's return except in a few cases where you're allowed to carryover deductions or something. As for those old W-2's, you can still file even if you aren't required to file.

If those W-2's show some taxes withheld, then you should file to get a refund of that money. For each year, use the appropriate 1040 for that tax year. (the form changes slightly each year, you can download and print previous year's versions of the forms on the IRS website.) You will have to send paper forms for all years 2008 and earlier.

You can only E-file for the current year. There won't be any penalties for late filing if you were not required to file, or if you're getting a refund. But, you loose any refund if you file more than 3 years late.

That means any refund from 2005 or earlier is already lost. The deadline to claim a refund from 2006 would be April 15th 2010 (3 years after the original 4/15/07 deadline for that year). One more thing: be sure to send each year in a separate envelope.

No, each year must be filed separately. Filing them all together is a sure fire way to get audited. You cannot save income and only file it when it is convenient to do so.

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