A person is on disability chances are they would have money owed to them How many years back can a person file federal income taxes if they have not filed in several years?

Generally, you must file a claim for a credit or refund within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. If you do not file a claim within this period, you may no longer be entitled to a credit or a refund.

You can find more information by going to the IRS.gov web site and using the search box for PUBLICATION 556 (5/2008), Examination of Returns, Appeal Rights, and Claims for Refund

Claim for refund