According to IRS rules, prior year returns can only be e-filed by individuals with an Identity Protection PIN (IP PIN) issued by the IRS, and only when the IRS Modernized e-File System is available
To acquire an IP PIN, see the IRS's Get An Identity Protection PIN (IP PIN) page.
Individuals without an IP PIN must print/mail the return.
Below are some Frequently Asked Questions. For additional information, please see the IRS FAQs about the Identity Protection Personal Identification Number (IP PIN) page.
The fastest way to obtain an IP PIN is to use the online IRS Get an IP PIN with your ID.me account. If you are unable to or would prefer not to use the ID.me account, you must submit Form 15227 and allow four to six weeks for delivery via the U.S. Postal Service. You may also make an in-person appointment at your local Taxpayer Assistance Center to verify your identity. Once you have been verified, you will receive your IP PIN via the U.S. Postal Service, usually within three weeks.
No. Unless the dependent has an IP PIN already, they do not need one in order to e-file a prior year return.
Yes, prior year Form 1040X can be e-filed.
RT, Serve Card, and Audit will not be available for e-filed prior year DIY returns.
The following states allow for the previous two returns to be e-filed: Alabama, Arkansas, Arizona, California, Colorado, Connecticut, District of Columbia, Delaware, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Maine, Maryland, Massachusetts, Michigan, Minnesota, Missouri, Mississippi, Nebraska, New Jersey, New Mexico, New York, North Carolina, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, Tennessee, Texas, Utah, Vermont, Virginia, Wisconsin, West Virginia
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.