First you will need to file your prior year return, and mail it in so that the state or federal taxing authority knows how much it is owed. Although, they will eventually determine what they think they are owed if you do not file. If you file your current year return, it does not necessarily mean they will reduce your current year return by the amount, although they can come after their refund. If you do not have the means to pay last year's return you may want to e-file your current year's return, then mail the prior year return and send a check when you get paid.
