How Many Years of Back Taxes Do I Have to File? IRS vs. Hawaii

File box of tax records organized by year

Reviewed by Steven Montgomery, EA and Gorden Gates, EA, IRS Enrolled Agents · Updated November 2026 For the IRS, you usually need to file the last six years of missing returns. Hawaii is different. The Hawaii Department of Taxation (DOTAX) has no six-year policy, and when a return was never filed, state law lets it […]

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