Bysides, are you 100% sure you do not own any money from IRS? Your employer withhold your tax money doesn't mean file tax for you. they just withhold certain money and deposit on IRS account as an employer's responsibility, since they need to match half of certain tax like FICA(med and SS).W4 is not 1040. W4 is just for information purpose. who is the person prepare those W4? your employer's payroll clerks--they are not tax professionals. the 1040 is real true up for your tax. people could have different staus from W4 and 1040. like people could ask their employer to withhold more money for tax through W4 by use different tax staus to avoid tax penalty. and file 1040 in another tax staus to maximize their legal tax deduction. as your case, you never file within two year, how come IRS know your true tax staus? Plus, Tax is a complex issue, individual tax is not simple too. Don't ever take it for granted...