When it comes filing past year tax returns, there are several things that you need to take into your careful consideration. Though the process sounds a complicated one, it is not a big ordeal in reality. No one really likes to file tax returns, let alone for years that have passed. Still, there can be an array of situations when you may have to do it, willingly or unwillingly. Therefore, it is always wise to be aware of the steps that one needs to follow in this regard. Following is a brief rundown on how to go about it.