Back Filing Process and Timeline

Managing past‑due sales tax filings

Updated 3 months ago

What Is Back Filing?

Back filing refers to past due sales tax returns that were not filed during their original due dates. If Kintsugi began managing your account starting from a specific date, any unfiled returns from that start date up to the most recent period are considered back filings.

Example: If your effective registration date is January 2025, all unfiled returns from January 2025 through the most recently completed period would be considered back filings.

How the Process Works

Once your back filings are added to the Kintsugi platform, you can review and approve them directly in the app. Check out this help article for detailed instructions: Manually Approving Unfiled Filings in the Kintsugi App.

Here is what happens after you approve:

Your back filings are queued for processing.
The standard processing timeline is 4 to 6 weeks from the date of your approval.
You can track the status of your back filings anytime within the app.

Note: The 4 to 6 week timeline is set to manage volume and expectations. Our team works to complete filings as efficiently as possible, and processing is often completed sooner.

Penalties and Interest

Because back filings are submitted after their original due dates, states may assess penalties and interest on the tax amounts owed. Here are a few things to keep in mind:

The penalty amount varies by state and is based on the total tax liability.
Penalties and interest are not displayed within the Kintsugi app, as they are assessed directly by the state, sometimes after the filing is submitted.
Some states assess penalties immediately, while others send a notice a few days after the filing is processed.
Kintsugi will submit payment for the tax due. Any additional penalty assessments from the state will be communicated separately.

Staying compliant, even through back filing, is always better than leaving returns unfiled. Unresolved filings can lead to continued penalties, interest, and potential enforcement from the state.

Frequently Asked Questions

Can I see my back filings in the app? Yes. As long as the filing period falls within the time Kintsugi has managed your account, it will appear in the app for your review and approval.

When does the 4 to 6 week timeline start? The timeline begins on the date you approve the filing in the app, not the date the filing period ends.

Will I see the penalty amount before I approve? No. The approval reflects the tax due only. Penalty and interest amounts are determined by the state and may appear after submission.