As tax season approaches, its a good time to realize that your 2014 tax return will need to be filed before April 15, 2018 in order for you to get a refund for that year. The three year statute for getting refunds starts three years from the April 15th filing date (unless you also filed an extension for that year in which you have UNTIL October 15th, 2018).
Wage earners who don't expect to owe taxes are filing the last four years: 2014, 15, 16 and 17 with us. Even when they haven't filed the earlier years we are recommending that the clients start with these four years and only file the older years if the IRS asks for them.
Now if you are self-employed and expect to owe taxes. Well - that's a complete different case. Often we will recommend filing all returns due no matter the size of the tax debt and then settling the debt (restoring Social Security debts for a big discount along the way).