How do I file and pay taxes and penaties for 2010 and 2011 forms?

File your returns by paper or electronically to the addresses provided with the return instructions. Pay the taxes due, if at all possible. The tax agencies will send you a bill for any penalties and interest.

You should file the returns on the same forms that you would normally use. Line 77 of the Form 1040 lets you estimate the tax penalty. There is a similar line on Form 1040A. You will later receive a letter from the IRS that calculates the exact amount of the penalty that you will need to pay. A qualified tax preparer should be able to help you with this. But you are right in getting your returns filed as quickly as possible.

You will need to get the tax forms for those years: go to wee.irs.gov and get whatever forms you normally file (1040 or 1040A. You can fill these out on line if you search for "fill in forms." When you file your returns with the IRS, they will assess whatever penalties and interest are due for each return and send you a bill. You should send your payment for the tax shown on the return if there is a balance owing after taking credit for withholding and/or estimated tax payments.

File each return separately, and wait for IRS to assess and bill you for the interest and penalty.