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If you file a late return and/or make a late tax payment, you are liable for interest and penalty charges. If you file a sales tax return after the due date, the discount is not allowed. Taxpayers are required to file sales tax returns by the due date.f you file a late return and/or make a late tax payment, you are liable for interest and penalty charges. If you file a sales tax return after the due date, the discount is not allowed. Taxpayers are required to file sales tax returns by the due date.
How to File Back Taxes. 1  Gather Necessary Information : Find old documents needed to file old returns. 2  Prepare the tax forms. 3  Contact the Right Tax Firm: It is a good idea to use a tax specialist like at Tax Attorney or Tax Certified Public Accountant that can file back taxes AND setup a resolution with the IRS.