Even if you can’t pay your taxes, you should always file your tax returns.  It will avoid penalties being tacked on for not filing a return (yes, the IRS has penalties just for that!).  If you can send a partial payment you should do that as it will lower your interest. The IRS can even file a substitute return for you and not include deductions you may be entitled to.  The IRS can start enforcement proceedings for failing to file, including criminal prosecution. Finally, in order to work out a plan with the IRS or if you need to file for bankruptcy, all of your tax returns must be filed.  If you owe more than $10,000 in taxes and are unable to pay them in full, and would like to know your options, contact us for a free consultation.