if you did not file your Federal and State taxes for 2005 can you file the 2005 taxes this year as well .?

Answer 1

Sure, but you'd file a return for each year, not just combine them. Be sure to use the correct forms for each year - don't use 2006 forms and instrucrions for your 2005 return. You'll have to mail in your 2005 return, you can't efile it.

Answer 2

Absolutely. The IRS doesn't care as long as you file. If you owe taxes there will be late fees, penalties, and interest. But, they don't penalize you if you have a refund coming.