Filing late 2024 tax return in 2026

Forum|Forum|3 months ago
March 18, 2026
2 replies
27 views

My nephew has never filed an income tax return, he asked me for help for his 2025 tax return. I asked about his 2024 income, when entered his 2024 W2 in turbo tax, he is due a $215 refund (combined Federal and CA) because he earned so little. I researched that we can still file 2024 without incurring any penalties, TurboTax states we can only mail and can't e-file anymore. I read on Reddit something about Identity Protection PIN and that tax return might get rejected.

Can we e-file 2025 tax return before we mail the 2024 tax return? or should we wait until the IRS receives the 2024 tax return before e-filing the 2025 tax return?

Not A Product Question

Mike9241

Level 15

You can try to e-file 2025. The return should not be rejected if you use $0 for his prior year's adjusted gross income. An IP PIN (6 digits) should not be necessary. However, a self-selected PIN is needed (5% digits).

For 2024, you'll have to buy a version of the desktop app. It can only be mailed if you use TutboTax

2024 TurboTax desktop apps

There are various providers other than TurboTax that would allow for e-filing 2024 and 2025. if his income is low enough, it's free, though some charge for the state return, if needed.

IRS Free File providers.

Mike9241

user17738106078

Level 2

You can e-file a return up to six months past the due date. After that, you must mail the return. If you’re filing multiple years, most older returns need to be submitted manually.

Order of Filing: The IRS does not require missing tax returns to be filed in strict chronological order, and they do not specifically check to see if you filed them in order. While the IRS prefers chronological order, the most important priority is to file all missing returns, particularly if you are in a "good standing" situation requiring the last six years.
Why Order Matters: Failing to file in order can cause issues with IRS processing, especially if a return for an earlier year affects the balance of a later year. Filing in order ensures that carry-forward items—such as net operating losses, capital losses, or unused tax credits—are accurately reflected on subsequent years' returns.

If your nephew's returns are simple, these carry-forward issues may be moot.

What I would do: I'd complete the 2024 return, keep a copy (so you have its data for 2025 if needed), and mail it so you don't forget. Then prepare the 2025 (using any needed 2024 data) and try to e-file. In order to ID your nephew, you'll probably be asked to enter the 2024 Adjusted Gross Income (AGI). Since they have not processed 2024 for him, try entering $0 for the AGI and see if it flies. If not, print and mail it.