Yes, you can still file a 2019 tax return in 2025, but the deadline to claim a refund for that year has passed. While the IRS typically allows only 3 years to claim refunds, you can still file 2019 to report income, satisfy filing requirements, or avoid penalties if you owe tax.
You risk losing your refund if you don't file your return. If you are due a refund for withholding or estimated taxes, you must file your return to claim it within 3 years of the return due date. The same rule applies to a right to claim tax credits such as the Earned Income Credit.
There is no cut-off for e-filing prior year returns. The DOL will accept the current year and 2 prior year plans on their respective forms.
The penalty for filing taxes late is 0.5% per month (or a fraction thereof) of the unpaid tax until the tax is paid in full, plus interest, also with a maximum penalty of 25%. The IRS can collect back taxes for ten years from the date the taxes were assessed.
Common ITR Filing Mistake 1: Missing the Filing Deadline
The most avoidable mistake is missing the due date. For most individual taxpayers, the deadline for FY 2024-25 is 15th September 2025 (extended from July 31).
You might have to pay IRS penalties and interest if you file your federal income tax return after the April deadline, your due date isn't extended, and you end up with a tax bill. First, the IRS charges a 5% penalty per month on any tax due if your return is filed late. The penalty is capped at 25% of the tax owed.
Unfortunately, there is a limit on how far back you can file a tax return to claim tax refunds and tax credits. This IRS only allows you to claim refunds and tax credits within three years of the tax return's original due date.
The Government issued a Notification on 24th June, 2020 under the Ordinance which, inter alia, extended the due date for all Income Tax Returns for the FY 2019-20 (AY 2020-21) to 30th November, 2020.
The statute of limitations for the IRS to complete either of these actions is three years preceding filing your return. With that being said, you can generally get rid of information related to tax returns for the years 2019 and earlier.
Taxpayers usually have three years to file and claim their tax refunds. The three-year deadline for filing 2019 returns to claim a refund was in 2022, but the IRS postponed the deadline to July 17, 2023, due to the COVID-19 pandemic.
Each year, the IRS sets the annual gift tax exclusion, which allows a taxpayer to give a certain amount (in 2025, $19,000) per recipient tax-free without using up any of the taxpayer's lifetime gift and estate tax exemption (in 2025, $13.99 million).
Not reporting all of your income is an easy-to-avoid red flag that can lead to an audit. Taking excessive business tax deductions and mixing business and personal expenses can lead to an audit. The IRS mostly audits tax returns of those earning more than $200,000 and corporations with more than $10 million in assets.
You can still file 2019 tax returns
Even though the deadline has passed, you can file your 2019 taxes online in a few simple steps.
Here's a quick look at the main penalties you might face: Failure to File Penalty: 5% of the unpaid taxes for each month your return is late, capped at 25%. Failure to Pay Penalty: 0.5% of the unpaid taxes for each month the tax remains unpaid, also capped at 25%.
Yes, you can typically e-file the currently due tax year and two prior years, except during an IRS closure. For example, once the IRS has opened e-filing for tax year 2025 returns, you'll be able to e-file 2025, 2024 and 2023. Extension filings are only available for the currently due tax year.
The general rule is that a refund or repayment cannot be claimed more than four years after the end of the relevant tax year. For example: if you are claiming a refund for the 2024-25 tax year, you add four years to 2025. You must make your claim by 5 April 2029.