If you did not successfully file 2022, then you need to use zero as your 2022 AGI when you try to e-file 2023. If zero does not let you e-file 2023, you can file 2023 by mail.
As for filing 2022---if it was rejected or just never filed, you can only file it by mail now. E-filing is closed permanently for 2022 returns. Print, sign and date it in ink, and mail it to the IRS and your state.
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 UPS or 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.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
