Filing a Prior Year Return
Prior year returns for 2012 and 2013 can be e-filed. Other prior year returns cannot be electronically filed. Refer taxpayers to the Form 1040 Instructions for the appropriate address to mail their tax return. Also review the information about balance due returns in the Volunteer Resource Guide, Finishing the Return tab.
Taxpayers can also visit the local IRS Taxpayer Assistance Center to hand-deliver their prior year return or payment.