Filing Taxes if You Are Currently Incarcerated or Re-entering Society

December 6, 2025
Hands resting between jail bars.

Last updated February 13, 2026

Re-entering society can be a challenging time. Filing taxes may add to that difficulty. Here’s five things you need to know about filing taxes if you are justice-involved.

1. You may be eligible for tax credits.

Tax credits reduce the amount of taxes you owe and may give you a refund at tax time. Even if you are not required to file a tax return, you may still qualify for tax credits like the Earned Income Tax Credit (EITC) and the Child Tax Credit (CTC).

Income earned in prison does not qualify for the EITC or the CTC. However, you may still qualify for tax credits if you have other income sources, such as income earned before incarceration or income earned by a spouse who is not incarcerated.

To claim tax credits, you will need to file your taxes. Even if you aren’t eligible for certain credits, filing taxes is still beneficial as it provides:

  • Proof of income for renting a home or applying for loans.
  • A record of your work history, which can help you qualify for social security benefits in the future.

2. You can still file taxes for previous years.

If you did not file taxes in past years due to incarceration, you have three (3) years from the due date of your last tax return to claim any credits or refunds for which you may have been eligible.

If you owe taxes and haven’t filed, the IRS may charge you penalties and interest. Resolving past-due taxes is worthwhile even if it seems challenging or costly. Once you pay your balance, you may qualify for future tax credits. If you can’t pay the full amount of fees that you owe, you may qualify for a payment plan, tax debt settlement, or temporary collection delay from the IRS. Contact your nearby Taxpayer Assistance Center (TAC) or Low Income Taxpayer Clinic (LITC) for help. Learn more about filing your prior year taxes here.

3. There are ways to file your taxes if you are currently incarcerated.

If your stay is temporary: File for a tax extension. The extension allows you to file after the tax deadline. Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, will give you a six-month filing extension. You must file this form by the regular tax deadline, which is April 15, 2026.

If you are incarcerated for an extended amount of time: Consider one of the following options:

  • In-house tax or lawyer services. Some facilities have staff or volunteers who may be available to help you with your taxes.
  • Power of Attorney. You can give someone you trust permission to file your taxes and manage your finances using Form 2848, Power of Attorney and Declaration of Representative. Both you and your representative must sign the form, and it must be submitted with your tax return. Some states also require the form to be notarized (signed by a notary public).

If you are filing with a spouse: Your spouse can fill out the tax forms for you and either bring or mail them to you for signing.

5. Free tax help is available.

For free in-person tax services, Volunteer Income Tax Assistance (VITA) and Tax-Aide/ Tax Counseling for the Elderly (TCE) offer free tax help for people who earn less than about $69,000 a year. Tax preparers at these sites are IRS-certified annually and all returns are double-checked by a second tax preparer for accuracy. Tax-Aide, operated by AARP, mostly serves seniors—but they cannot turn younger clients away. VITA offers free tax help for workers of all ages. Find your local VITA site here, and find your local Tax-Aide site here.

For free virtual tax filing services, Code for America has teamed up with VITA to provide virtual free tax help. Visit GetYourRefund.org to connect with an IRS-certified volunteer who will help you prepare, review, and file your taxes. This service is free for individuals earning under about $69,000 per year.

For free online tax preparation, MyFreeTaxes.com and GetYourRefund.org offer user-friendly online tools that allow you to file your taxes for free if you earn under $89,000. These tools are great option if you’re comfortable using computers and preparing your own taxes.

If you’ve experienced hardship or difficulties while trying to file your taxes, contact a Low Income Taxpayer Clinic (LITC) for free legal help on tax issues. You can also reach out to your local Taxpayer Advocate Service (TAS) for help with specific tax-related concerns.