You should always file delinquent returns for at least the past seven years. However, first, be sure to file your 2013 return on or before April 15 no matter what else you do or don’t do. You should do this even if you cannot pay the amount due. By filing (and hopefully paying) by April 15, you will eliminate penalties for non-filing and late filing as well as other penalties. Then, you definitely should file your old returns as soon as possible, but they do not have to be filed prior to filing the current, 2013, return. The sooner you file the old returns the fewer penalties you will accrue. Also, it has most likely that the returns you file will result in less tax than the returns the IRS will file for you (called a Substitute For Return). If you do not know how much income you earned in the old years, I can get that information for you from the IRS and also file those returns for you. If you file all of these returns and owe too much to pay immediately, I can also help you set up an Installment Agreement to pay the debt at a rate you can afford.