Past Due Returns
If you or someone you know needs to file past due tax returns, go to Filing past due returns or IRS.gov/Individuals for help in filing those returns. Send the return to the address that applies to you in the latest Form 1040 and 1040-SR instructions. For example, if you are filing a 2022 return in 2026 use the address at the end of these instructions. However, if you got an IRS notice, mail the return to the address in the notice.