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PREPARATION GUIDE / UNITED STATES

Prior-year unfiled returns: organize one year at a time

Separate records and correspondence by filing year before discussing unfiled returns. Each year needs its own review of applicable forms, available information, payments and any agency action already underway.

Preparation resource. Editorial review: November 3, 2026. This guide helps organize records and questions; it does not determine your tax position. Use the agency instructions for the relevant year and obtain advice for your circumstances.

Records to organize

Prepare the records that relate to your situation and keep the original supporting statements. Use the same filing year or clearly labelled periods so the reviewer can follow the history.

  • Income records and transcripts for each missing year
  • State residence and work history by year
  • Agency notices and payment records

How to use these records

Create a folder for each year and jurisdiction and put notices at the front. Obtain missing information through appropriate payer or agency channels. The preparer should identify the right year's forms, open deadlines and available records rather than carry all missing income into a current return.

The question to resolve before filing

Which years and jurisdictions need attention first, and where are the supporting records incomplete?

Start with the facts you can support. Identify missing statements, corrections and earlier filings instead of filling a gap with an estimate that has not been discussed. Tell the team which countries, tax years and agencies are involved so the engagement can cover the right work.

A mistake to avoid

Do not combine several years' income or payments into the most recent return.

A clear handoff to your preparer

  1. Label the evidence. Keep each record with its relevant year, account or activity.
  2. List open questions. Share missing information and anything that differs from the prior return.
  3. Confirm the scope. Ask which returns, disclosures and follow-up work are included before preparation begins.

Do not enter identity numbers, account numbers, verification codes or tax-document copies in a public enquiry. Use your private client portal for requested records after onboarding.

Official starting points

Use the current agency guidance and the instructions for the applicable filing year. A source link is not confirmation that a particular rule, election or claim applies to your circumstances.

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