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File Back Taxes in Los Angeles: Where and How (2026)
Short answer: You do not need to visit an office to file back taxes in Los Angeles. Recent years can usually be e-filed; older years go by mail. Eligible taxpayers can get free help at VITA and TCE sites. All State Tax Resolution is a Los Angeles firm led by an Enrolled Agent, a tax professional licensed by the IRS, that files late returns and handles the IRS and FTB remotely.
Where to file back taxes in the Los Angeles area
You do not need to go to an office to file back tax returns. Federal returns go to the IRS and California returns go to the Franchise Tax Board (FTB), electronically for recent years and on paper, signed and mailed, for older years. You can prepare them yourself, use a free volunteer site if you qualify, or hire a preparer or an Enrolled Agent.
Filing also unlocks your options for any balance. The IRS will not approve a payment plan, Currently Not Collectible status or an offer while required returns are unfiled, and First-Time Abate penalty relief requires all required returns to be filed.
Your options in Los Angeles
Free and low-cost options
VITA and TCE volunteer sites: free return preparation for eligible taxpayers, not representation. Ask whether a site prepares prior-year returns.
IRS Taxpayer Assistance Centers, by appointment only through 844-545-5640: downtown Los Angeles (300 N. Los Angeles St., Room 1259), El Monte, Van Nuys and Long Beach. They answer account questions and take payments; they do not negotiate for you.
IRS self-service: Online Account, Direct Pay and the Online Payment Agreement tool (many individuals who owe under $50,000 can set up a plan themselves).
Taxpayer Advocate Service, Los Angeles, (213) 576-3140: free, for hardship or when normal IRS channels have failed.
Low Income Taxpayer Clinics: free or low-cost representation under an income limit (IRS Publication 4134).
California FTB: MyFTB for balances; Los Angeles field office, 300 South Spring Street, Suite 5704 (appointments at 213-897-5196; no cash).
Los Angeles County Department of Consumer and Business Affairs: free tax help resources for residents.
Paid options
Preparers. A paid preparer can file late returns. Ask whether they can also represent you if the IRS or FTB writes back: an unenrolled preparer can represent you only on returns they prepared and signed, and not before Appeals or Collections.
Enrolled Agents and CPAs. Enrolled Agents are licensed by the IRS under Treasury Circular 230 and can represent taxpayers before IRS Collections, Examination and Appeals in all 50 states; CPAs are state-licensed and also represent before the IRS.
Tax attorneys are needed if there is criminal exposure, such as willful evasion or fraud.
National tax relief companies are another option; get the fee and the plan in writing before paying.
How filing back taxes works, step by step
Step 1: Find out which years are missing
Account transcripts show where the IRS stands on each year, and wage and income transcripts list the W-2 and 1099 income reported to the IRS. A representative can pull them with Form 8821 or Form 2848 (the FTB uses Form FTB 3520). Also look for a Substitute for Return from the IRS, which includes no deductions or credits, or a Demand for Tax Return from the FTB.
Step 2: Decide how many years
IRS policy generally asks for the last six years to be filed to be considered in compliance. The IRS has no time limit to assess tax on a return that was never filed, so check your transcripts before deciding an older year can be skipped.
Step 3: Rebuild the records
Employees can usually rebuild missing W-2 and 1099 data from wage and income transcripts. Self-employed filers and business owners need income and expenses rebuilt from bank and card statements, which is bookkeeping catch-up. In Los Angeles that can mean freelance, production-crew or gig-driving income, which the IRS requires you to report even when no Form 1099 arrives. If records are truly gone, inability to get records is a recognized ground for reasonable cause penalty relief.
Step 4: File, even if you cannot pay
Recent years can usually be e-filed; older years are printed, signed and mailed to the address in that year's form instructions. The IRS late-filing penalty is 5% a month up to 25%, against 0.5% a month for late payment, so do not wait until you can pay. Refunds are lost when a return is filed more than 3 years late.
Step 5: Deal with any balance
A balance can go into a payment plan, Currently Not Collectible status, an Offer in Compromise or penalty relief. First-Time Abate covers failure-to-file, failure-to-pay and failure-to-deposit penalties for one period when the prior three years are clean, all required returns are filed and the tax is paid or in a plan. For 2025 returns onward the IRS has announced that it applies first-time relief automatically for eligible taxpayers; older years still need a request. California offers a one-time abatement for tax years beginning on or after January 1, 2022 (form FTB 2918), but it does not cover the demand penalty.
Book a free 15-minute tax review if you are not sure how many years are missing, whether the IRS has already filed a substitute return for you, or what filing them would unlock for your balance.
Business filings and people who left California
Business filings go missing too. Depending on the entity, that can mean Form 1065, 1120-S or 1120, California Form 568 for an LLC or Form 100S for an S corporation, payroll Forms 941 and 940 and the EDD's DE 9 and DE 9C, and the City of Los Angeles business tax renewal, due by the last day of February even with no revenue.
If you moved out of California, the FTB can still ask for a return. It taxes a part-year resident on all income received while a California resident and on California-source income afterward, and Form 540NR is often the answer.
What the IRS and FTB do when returns are missing
Missing return — IRS: Can prepare a Substitute for Return with no deductions or credits; California FTB: Sends a Demand for Tax Return; if ignored, an estimated assessment plus a 25% demand penalty (R&TC 19133)
Late-filing penalty — IRS: 5% a month up to 25%; California FTB: 5% per month up to 25% (R&TC 19131)
Late-payment penalty — IRS: 0.5% a month up to 25%; California FTB: 5% plus 0.5% per month, capped at 25% in total (R&TC 19132)
Time to assess more tax — IRS: 3 years from filing; 6 years if more than 25% of income was left off; no limit if no return was filed; California FTB: Generally 4 years from filing
These are the statutory rules, not a forecast of what you will owe; relief is covered in step 5.
How to check whoever you hire
Before you hire anyone, including me, check four things.
Credential. Look up the license. You can verify any Enrolled Agent's status with the IRS, through its public directory of credentialed preparers or its Office of Enrollment.
A written flat fee. Get it in writing after someone has reviewed your transcripts and counted the missing years, and ask what it covers. Be cautious about quotes given before anyone has seen your account.
Who handles the case. Ask who will personally prepare and sign the returns and who answers if the IRS or FTB writes back.
No promised outcome. No one can know in advance what late returns will cost or what the agencies will accept.
What we do and how we work in Los Angeles
I'm Sabih Shafi, an Enrolled Agent, and All State Tax Resolution is my Los Angeles firm. Unfiled and back tax returns are one of the services we deliver. We pull your IRS wage and income and account transcripts under Form 8821 or 2848, rebuild missing W-2 and 1099 data, catch up bookkeeping from bank and card statements when you had business income, prepare the federal and California returns, and then handle any balance.
We work by phone, video and a secure client portal, so clients do not need to visit an office. We serve Los Angeles, West Hollywood, Hollywood, Beverly Hills, Santa Monica, Culver City, Glendale, Burbank, Pasadena, the San Fernando Valley and Long Beach remotely from our Los Angeles base (mailing address 1110 N Virgil Ave, Los Angeles, CA 90029), and federal cases in all 50 states.
The first review is free. After reviewing your transcripts we quote a flat fee in writing, with no separate investigation fee, tied to the work (years, forms and agencies) rather than the size of the debt. Payment plans are available, and we promise no outcome.
Frequently Asked Questions
Where can I file back taxes in the Los Angeles area?
You do not need to go to an office. Recent years can usually be e-filed, and older years are printed, signed and mailed to the IRS and, for California, the FTB. VITA and TCE volunteer sites prepare returns free for eligible taxpayers, and a paid preparer or Enrolled Agent can file for you.
How many years of back taxes do I need to file?
IRS policy generally asks for the last six years to be filed to be considered in compliance. The IRS has no time limit to assess tax on a return that was never filed, so look at your transcripts before deciding that an older year can be skipped.
What happens if I never file?
The IRS can prepare a Substitute for Return with no deductions or credits and assess tax from it. The FTB sends a Demand for Tax Return and, if you ignore it, issues an estimated assessment plus a demand penalty. IRS refunds are also lost when a return is filed more than 3 years late.
Can I get free help filing back taxes in Los Angeles?
Yes, if you are eligible. VITA and TCE volunteer sites prepare returns for free but do not represent you, and Low Income Taxpayer Clinics offer free or low-cost representation under an income limit. The Los Angeles County Department of Consumer and Business Affairs also publishes free tax help resources for residents.
Should I file back taxes if I cannot pay what I owe?
Yes. The IRS late-filing penalty is 5% a month up to 25%, while the late-payment penalty is 0.5% a month, and a payment plan, Currently Not Collectible status or an offer can be considered only after the returns are filed. Once they are in, you can ask for one of those options or for penalty relief.
Last reviewed: October 2026 by Sabih Shafi, EA
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This article is general information, not individual tax advice. If you want to talk through your own IRS or state balance, book a free 15-minute review or call or text us directly.
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