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How to file past due sales tax returns using TaxJar reports

Missing a sales tax filing deadline can be stressful, but acting quickly can help prevent additional penalties or interest.

To file a past due return:

1. Record the completed return and payment in TaxJar
2. Identify the state and overdue filing period
3. Confirm the filing frequency and whether you collected sales tax
4. Review the appropriate TaxJar report
5. File and pay through the state, or request help from TaxJar

How to file a past due sales tax return

1. Confirm your state, filing period, and filing frequency

Log in to your TaxJar account. If you recently started using TaxJar, first make sure you’ve connected your shopping carts and marketplaces and imported the historical transactions for the filing period.

From your TaxJar dashboard, select the state where you need to file. Open the state’s sales tax report by selecting the amount due or “Sales Tax Report.”

Next, find the relevant filing period and confirm that the filing frequency, monthly, quarterly, or annually, matches the frequency assigned to you by the state. If it’s incorrect, select “Change” and choose the correct frequency.

Choosing the wrong period or filing frequency can cause the report to include the wrong transactions or calculate the wrong amount. Reconcile the report against your transaction records before moving forward.

2. Choose the correct report

The next step depends on whether you collected sales tax from customers during the overdue filing period.

If you collected sales tax

Open the “Expected Sales Tax Collected” view. This report shows the sales tax collected during the selected period.

At the bottom of the report, select “Record an Overdue or Amended Return”. Use the report’s figures to complete the return through the state’s required filing channel.

Before filing, review the totals for refunds, exemptions, adjustments, and marketplace facilitator sales. If you collected tax on only some transactions, confirm that the report accurately reflects what happened during the period.

If you did not collect sales tax

You may still need to file a return even if you didn’t collect tax. For example:

• You had no taxable sales, but the state still requires a zero return.
• You had taxable sales but did not collect tax from customers.
• A marketplace facilitator collected and remitted tax on some or all of your sales.

Open the “Expected Sales Tax Due” view to see an estimate of the sales tax associated with the period. Then select “Record an Overdue or Amended Return” and use the report to help prepare the state return.

3. File the return 

TaxJar’s reports provide the information you need to prepare the return. You’ll likely submit an overdue return through the state tax agency’s website, but not every state allows late returns to be filed electronically.

Check your state tax account for:

• Open or missing filing periods
• Notices or assessments
• Available e-filing options
• Penalties and interest
• Payment instructions

Use TaxJar’s state-by-state sales tax filing guide to find the appropriate state filing information. TaxJar can file overdue returns for users enrolled in AutoFile, learn more in our support article. 

4. Pay the amount due

Submit your payment through the method accepted by the state. The amount due may include:

• Sales tax due
• A late-filing penalty
• A late-payment penalty
• Interest accrued since the deadline
• Other state-specific charges

If you manually file with the state, use the balance shown by the state, which may include penalties and interest not reflected in your TaxJar report. If TaxJar files the overdue return, we’ll review your filing and share the details with you prior to filing. 

5. Record the return and payment in TaxJar

After filing the overdue return, return to TaxJar and complete the “Record Your Payment” section.

Enter the filing and payment details. If the return has been submitted and the period has been paid in full, select “Mark Period as Closed and Paid in Full”, then select “Record Payment.”

Closing the period tells TaxJar that the included transactions have already been reported. This helps separate them from transactions imported later or adjustments that may need to appear in a subsequent filing period. If you filed and paid the return manually, record it in TaxJar from the “Filing History” page. 

What happens if you file a sales tax return late?

The consequences depend on the state, the amount due, and how long the return has been overdue. They may include late filing penalties, late payment penalties, or interest.

A state may assess a filing penalty even when little or no tax is due. Interest can also continue to accrue on an unpaid balance until it is paid.

We recommend filing the missing return as soon as possible, even if you can’t pay the entire balance immediately. Some states require the return to be filed before they’ll discuss a payment arrangement or penalty relief request. 

TaxJar can help avoid late filings in the future, while saving your business time and helping you avoid any errors. With our 100% on-time filing rate, we’ll ensure you file by the due date, backed by our guarantee. 

Do I still need to file if I had zero sales in a period?

Typically, yes. Many states require a zero return for every assigned filing period, even when there were no sales or no tax was due.

Can you file a past due return online?

Often, but not always.

Whether you can file the return online depends on the state, tax type, filing period, and capabilities of the state portal. Start by signing in to your state tax account and looking for the missing period. If it isn’t available, contact the state tax authority for instructions rather than filing the return under the wrong period. 

TaxJar can file overdue returns for users enrolled in AutoFile, learn more in our support article. 

How to handle multiple past due returns

If you have more than one missing return:

1. List every overdue state and filing period
2. Confirm the filing frequency assigned to each period
3. Import and reconcile the relevant historical transactions
4. Check each state account for notices or assessed balances
5. File the returns, generally from oldest to newest unless the state instructs otherwise.
6. Record each completed return and payment in TaxJar

Don’t mark a TaxJar period closed until the corresponding state return has been filed. TaxJar can file multiple overdue returns for users enrolled in AutoFile, learn more in our support article. 

Can you request a penalty waiver?

Some states allow taxpayers to request penalty relief based on reasonable cause, a strong compliance history, or other state-specific criteria.

File the overdue return and review the state’s official instructions before requesting relief.

Avoid future missed deadlines with AutoFile

TaxJar’s AutoFile can help automate future sales tax return filing and remittance. Once you are enrolled in AutoFIle in a state, we manage the filing and remittance process, ensuring your returns are filed on-time, every time. All backed by our guarantee. We walk through the AutoFile enrollment process in this support article. 

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