Filing past years' returns just to claim a Dependent and file as Head of Household

[Nate402]

I am 78 years old and retired. I have not filed taxes in a few years because my only income has been social security, and Turbo Tax never showed me as owing anything or getting a refund. I have been taking care of my mother (97 years old) for the past five years and paying for almost everything. She only has social security income and nothing else. She needs constant 24/7 care, which I provide to her at home.

I just realized after some research that I probably should have been filing taxes just to claim my mother as my Dependent and then file as Head of Household to get a refund. I'm going to do this for this year, 2024.

With that being said, I think I'd like to file returns for the past few years so I can claim my mother has a Dependent and file as Head of Household, as the situation has been the same for many years.

I have a few questions:

1) If I filed taxes for 2023 now, it wouldn't truly be an "amended" return since I did not file a return last year. Would my 2023 return still be called and considered an "amended" return? I just want to make sure I understand the verbiage.

2) If I filed an "amended" 2023 return, would I do that using the 2023 Turbo Tax software or the 2024 Turbo Tax software?

3) How many years could I file back to claim my mother as a Dependent and then file as Head of Household? 

4) In general, is it okay to do this...amend the past few years' tax returns for the specific reason to claim my mother as a Dependent and then file as Head of Household, with the reason being that I just didn't understand how this all worked until now? Would doing this raise any red flags? Would the government seeing a bunch of amended tax returns, all submitted in the next few days, raise any eyebrows?

Thank you so much for your time.

[Vanessa A]

If your only income was social security, then claiming your mother as a dependent and filing as head of household will not change anything on your return.  Filing as head of household just increases your standard deduction which is subtracted from your AGI to arrive at taxable income.  However, if you only have SS income, then you do not have taxable income.

So any of the years you did not file due to only having SS income, would not be worth filing.

Also, you can only go back to 2021 to file a return to claim a refund.  But again, in your case, with no taxable income, there would not be any type of refund when you do file even with claiming your mother as a dependent. 

[xmasbaby0]

If your only income has been Social Security you did not need to file a tax return and doing so even if you claim a dependent would not get you a refund----with ONE exception.  

If you did not file a return for 2021, you could still do that and claim your mother as a dependent (if she was in fact your dependent in 2021) and you could get the 2021 recovery rebate credit of $1400 for claiming a dependent.  That was the amount of the third stimulus payment that you could get for yourself or for any dependent you claimed on your tax return for 2021.  You would need to file (or amend) a 2021 return no later than April 15, 2025 or it will be too late.   The return has to be mailed.

TurboTax does not know who will receive the stimulus checks that the IRS is sending.   The IRS has identified some people who were eligible for the 3rd EIP payment who did not receive it and did not use the recovery rebate credit on their 2021 tax returns, so the IRS is sending out those payments.   You should check your online account with the IRS---many people received the 3rd stimulus before they filed their 2021 return, so they did not need to use the credit on their tax return.

Look at your online account with the IRS to see if they sent you $1400 in 2021.

https://www.irs.gov/payments/your-online-account

If you could be claimed as someone else's dependent in 2021, you are not eligible for the payment.

If you were eligible and do not receive a payment soon from the IRS, the other way to get the payment is to amend your 2021 return to use the recovery rebate credit before April 15, 2025.   If you did not file a 2021 return at all, then prepare one and mail it in.

2021

https://www.irs.gov/pub/irs-pdf/i1040gi.pdf

Here is the IRS 2021 Form 1040
https://www.irs.gov/pub/irs-prior/f1040--2021.pdf

or if you want bigger type use 1040SR for Seniors,
https://www.irs.gov/pub/irs-prior/f1040s--2021.pdf

And 2021 Instructions
https://www.irs.gov/pub/irs-prior/i1040gi--2021.pdf

2021 Tax and EIC Tables
https://www.irs.gov/pub/irs-prior/i1040tt--2021.pdf

Sch 1 : https://www.irs.gov/pub/irs-prior/f1040s1--2021.pdf
Sch 2 : https://www.irs.gov/pub/irs-prior/f1040s2--2021.pdf
Sch 3 : https://www.irs.gov/pub/irs-prior/f1040s3--2021.pdf

[Nate402]

Oh okay @Vanessa A . I thought claiming a Dependent and filing as Head of Household gives you a return. So it's only for increasing standard deduction and thus subtracting from AGI?

I actually think I may want to file the last few years because I did look back at old papers and found that I had some RMDs for small money that had a little federal and state income withheld. So even just to recoup that, I assume should file for 2021, 2022, and 2023, and with that, claim my mother as a Dependent and file as Head of Household?

If so, are filing those considered "amended" returns, even if I never filed them?

And if I filed an "amended" 2023 return, would I do that using the 2023 Turbo Tax software or the 2024 Turbo Tax software, and for 2022, use the 2022 Turbo Tax software? Or can 2021, 2022, and 2023 all be filed using the 2024 Turbo Tax software?

Thank you!

[xmasbaby0]

Those would not be amended returns if you did not ever file a return for those years.  They would simply be original tax returns.  And .... if you had tax withheld from any source of income you can seek refunds.  However, paying for the use of TurboTax desktop software may defeat the purpose   --- you cannot use the free software for past year returns.  You have to purchase and download desktop software to use on a full PC or Mac.  There might be other tax software for past years that would be more cost effective.

Here is information on using TT for those past years.

Each tax year has to be filed separately using the software and  forms for the specific tax year.  They cannot be combined in any way--do not even put them in the same envelope when you mail them.  Software for past years is available back to 2021.  Any earlier years can only be prepared on paper forms by hand--and those refunds have been forfeited now.

The current online program can only be used for a 2024 return--no other year.  And if you did not file a timely 2023 return you will have trouble e-filing 2024.  When it asks for your 2023 AGI try using zero.  If zero does not work then you have to print, sign and mail 2024.

Online preparation and e-filing for 2021, 2022, and  2023 is permanently closed.

Note:  The desktop software you need to prepare the prior year return must be installed/downloaded to a full PC or Mac.  It cannot be used on a mobile device.

To file a return for a prior tax year

 If you need to prepare a return for 2021, 2022, or 2023  you can purchase and download desktop software to do it, then print, sign,  and mail the return(s)

https://turbotax.intuit.com/personal-taxes/past-years-products/

You may also want to explore purchasing the software from various retailers such as Amazon, Costco, Best Buy, Walmart, Sam’s, etc.

Remember to prepare your state return as well—if you live in a state that has a state income tax.

https://ttlc.intuit.com/turbotax-support/en-us/help-article/state-taxes/contact-state-department-rev...

When you mail a tax return, you need to attach any documents showing tax withheld, such as your W-2’s or any 1099’s.  Use a mailing service that will track it, such as certified mail so you will know the IRS/state received the return.

Federal and state returns must be in separate envelopes and they are mailed to different addresses.  Read the mailing instructions that print with your tax return carefully so you mail them to the right addresses.

[DianeW777]

Yes you can file returns for 2021 (must be completed by April 15th, 2025 if you want to receive any refund). The returns for 2022 and 2023 have a longer due date for the refund (April 15th, 2026 and 2027 respectively).

These are NOT considered as amendments if they have never been filed. Use the TurboTax software for the appropriate tax year to file originals or amendments. You cannot use the 2024 software for any prior year or future year tax return.

• How do I file a 2023, 2022, or 2021 tax return?

If you meet the head of household filing requirements and claim your mother you should do that.

• Guide to filing Head of Household

@Nate402