<prompt> Human: dumbSince the end of free iFile from my state Virginia a few years ago, I have not wanted to pay to file the return in order to collect my 2, 11, and 27 respective 2011, 2012, and 2013 state tax refunds. At the time it didnt occur to me to get a tax form from the library and mail it in.What are my options? I always run everything through TurboTax and I get a refund each year so far. But what if one year I owe and need to file, will that trigger a review andor an audit? Should I just get the back forms from the IRS, find the W-2s and the federals, and copy the information over and file? Any fees or risks with that? I want to make things right but not sure of what Id be setting myself up for.dumb  <response>: Why do I have to file a return, if I am due only a small refund?Virginia law requires that you file an individual income tax return if your Virginia adjusted gross income is over the minimum filing threshold. Unless you file a return, we have no way of knowing whether you owe tax, which could result in you receiving a nonfiler notice.Will I be penalized if I am due a refund, but my return is filed late?No, there is no penalty assessed if you are due a refund, even if you file your return after the due date. However, you must file a return within three years of the original due date in order to claim your refund. 