What is the IRS 6 year rule?

The IRS 6 year rule is about unfiled tax returns. It is worth knowing before you ask about IRS tax relief, because the IRS asks for those returns. This page is general information, not legal advice.

What the 6 year rule is

The Internal Revenue Manual, the IRS's own staff handbook, says enforcement of filing requirements will normally be pursued for a six year period. It also tells staff to always request all unfiled returns that are not fraudulent.

Where it comes from

The manual ties the six years to an IRS policy, Policy Statement 5-133. It says that policy will typically lead to enforcement for no more than six years, and that going past that period needs a manager's approval.

What it does not mean

It is a staff rule, not a law that erases older years. The same manual section says a taxpayer may file for all open periods, no matter how old they are.

Why filing old returns still helps

The IRS past due returns page says to file all tax returns that are due, whether or not you can pay in full. It gives two more reasons:

• If you are due a refund, you must file to claim it within 3 years of the return due date.
• If you don't file, the IRS may file a substitute return for you, and that return might not give you credit for deductions and exemptions you could have claimed.

The same page says that if you are self-employed and don't file, your self-employment income is not reported to the Social Security Administration, and you won't get credits toward Social Security benefits.

Get help with unfiled years

If a letter has already come, what a CP14 notice means covers the most common one. Choosing a tax relief company lists what to check before you hire help, what to do when you owe the IRS and can't pay has the full order, and owing federal tax in Spokane adds the local notes.