How to File Multiple Years if You Don’t Have a Social Security Number or Records

Filing multiple years of tax returns can be overwhelming, especially if you don’t have a Social Security Number or have lost critical tax records. Whether due to a complicated tax situation, immigration status, or misplaced financial documents, falling behind on tax filings can create unnecessary stress. Unfortunately, ignoring the issue only makes matters worse, leading to penalties, interest, and potential legal consequences.

The good news is that even without an SSN or complete records, there are ways to get back on track. The IRS provides options for individuals who need to file without an SSN, like applying for an individual taxpayer identification number. There are also ways to reconstruct the information you need, so your returns are as accurate as possible. We’ll give you all the information you need, right here. Let’s get down to it.

Overcoming the Challenge of Filing Without an SSN

Many people assume that without a Social Security Number, they cannot file tax returns. However, the IRS recognizes that not all taxpayers are eligible for an SSN, so it provides alternatives. Whether you are an immigrant without documentation, a foreign worker, or someone facing identity-related issues, there are ways to file your taxes legally and get into compliance. Understanding these options is the first step toward resolving back tax issues and avoiding unnecessary penalties.

Applying for an ITIN

If you do not have an SSN, the IRS allows you to file taxes using an ITIN, which is a tax processing number assigned to individuals who need to file a tax return but are not eligible for an SSN. This includes nonresident and resident aliens, foreign nationals, and dependents of U.S. citizens or residents.

Once approved, your ITIN can be used to file past-due and current tax returns. However, it’s important to note that ITINs expire if they are not used on a tax return for three consecutive years, so timely filing is crucial. Working with a tax resolution professional can ensure that your ITIN application is completed correctly, avoiding delays in getting your tax filings in order.

Alternative Identification and Documentation for Filing Taxes

For individuals who cannot obtain an ITIN or need to file while waiting for approval, other forms of identification may sometimes be used to satisfy IRS requirements. While an ITIN is the most common alternative to an SSN, the IRS may accept additional forms of documentation on a case-by-case basis.

If you are missing certain identification records, you may still be able to file using available tax information, such as employer records, past W-2 or 1099 forms, and pay stubs. Also, third-party records such as rental agreements, utility bills, and bank statements can help verify income and residency status.

Reconstructing Missing Tax Records for Multiple Years

Requesting IRS Transcripts to Recover Lost Information

The IRS keeps records of tax documents, such as W-2s, 1099s, and 1098s, which employers, banks, and other institutions file each year. These transcripts can be obtained by submitting Form 4506-T, Request for Transcript of Tax Return, or by accessing them online through the IRS’s Get Transcript tool.

Transcripts are available for up to the past ten years, making them an essential resource for filing multiple years of back taxes. While they do not provide exact copies of tax returns, they contain key income details that allow tax resolution professionals to reconstruct filings accurately.

Using Alternative Methods to Estimate Income and Deductions

Past bank statements, pay stubs, and financial account records can provide insight into yearly income, while previous tax returns (if available) may serve as a guideline for deductions and credits. For deductions, reviewing medical expenses, charitable donations, mortgage interest payments, and business expenses can help recreate a more complete picture of taxable income.

Reconstructing Business Income for Self-Employed Individuals

Self-employed individuals face additional challenges when filing past-due tax returns, as their income is often not documented through W-2s or 1099s. However, invoices, client payment records, expense reports, and old bookkeeping records can be used to estimate earnings. Business bank account statements can also help verify income patterns and support calculations for deductible expenses.

For self-employed individuals who operate without maintaining clear records, tax professionals can apply industry standards, profit-and-loss modeling, and IRS-safe estimation techniques to reconstruct a reasonable tax return.

Consequences of Unfiled Taxes and How to Resolve Them

Penalties and IRS Actions for Unfiled Returns

When tax returns go unfiled, the IRS takes action by assessing penalties and interest. The failure-to-file penalty is typically 5% per month of the unpaid tax, up to a maximum of 25%, while the failure-to-pay penalty adds another 0.5% per month.

Interest continues to accrue daily on top of these penalties. In many cases, the IRS will file a service filed return (SFR) on behalf of the taxpayer. These substitute returns do not account for deductions, exemptions, or credits, resulting in higher tax liabilities than necessary.

Once an SFR is filed, the taxpayer may be subject to aggressive collection tactics, including wage garnishments, tax liens, and levies on bank accounts.

Setting Up Payment Plans and Tax Resolution Options

For taxpayers facing overwhelming tax debt due to multiple unfiled years, the IRS offers installment agreements and settlement programs to help resolve outstanding balances. Installment agreements allow taxpayers to pay off their tax debt in manageable monthly payments, preventing further enforcement actions.

In cases where the taxpayer cannot pay the full amount, programs may be available that allow taxpayers to settle their debt for less than what they owe. A tax resolution professional can evaluate eligibility for these programs and negotiate with the IRS on the taxpayer’s behalf, ensuring the most favorable outcome.

Get Professional Help Getting Current on Your Taxes with Lothamer Tax Resolution

With years of experience helping clients in Michigan and across the Midwest, the professionals at Lothamer Tax Resolution have established themselves as leaders in resolving complex tax issues. Our team of licensed tax professionals is adept at helping clients file multiple years of back taxes, secure ITINs, and negotiate tax debt settlements with the IRS.

Your Trusted Tax Resolution Experts Across the Midwest

If you are struggling with unfiled returns, missing records, or tax debt, don’t wait for the IRS to take action. Find your nearest tax resolution specialist or call us at 877-955-9020 today for a confidential consultation and take the first step toward financial relief.