Filing requirements vary from year-to-year. If you did not have a requirement to file, no penalties apply. However, if you had a filing requirement, there could be several penalties. Keep in mind, the IRS gets copies of all income documents, such as W-2 or 1099's. If you need to file a prior year's return, you will have to download the software applicable to that tax year. You can file 2019 with TurboTax Online.
Prior Year Tax Software
IRS Penalties
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