[linlee]

My husband and I have been nuts--we're now filing taxes after three years of not filing. We have calculated that we owe for 2005, have a refund coming for 2006, and owe for 2007. Questions:

1. Do we have to pay 2005 before the refund for 2006 comes? In other words, can we just file everything and ask for the 2006 refund to be applied to the 2005 bill and also the 2007 bill?

2. With the stimulus refund, we should break even (or thereabouts) all around. Will the IRS demand payment nonetheless?

3. Does the IRS keep easy-to-access records for previous filings? We've moved and I cannot find all of my records. I'd like to request my 2004 returns for comparison. Can I make a telephone or internet request to just get general info?

No. I will NEVER be so irresponsible--really afraid--again.

[MukatA]

All the returns must be treated separately.
If you are willing to pay interest on tax due for 2005, then first file 2006 and then file 2005 after you have money.
For stimulus rebate you must file 2007 return before Oct 15, 2008.
Read: Your U.S. Tax Return: Filing 2007 Tax Return after April 15, 2008

[AtlantaTaxExpert]

Sorry, the strategy that MukatA recommends will NOT work, as the IRS will put the 2006 tax return on hold until you file the 2005 tax return.

File the returns in order, in separate envelopes (to make sure they do not get lost).