Biden was hit with three felony and six misdemeanor tax offences, according to an indictment filed in US District Court in Central California.
He faces up to 17 years in prison if convicted on the charges. The Justice Department said its investigation into Biden is ongoing.
“The Defendant engaged in a four-year scheme to not pay at least $1.4 million in self-assessed federal taxes he owed for tax years 2016 through 2019,” the indictment read.
It added that Biden had “spent millions of dollars on an extravagant lifestyle rather than paying his tax bills.”
A spokesperson for Special Counsel David Weiss and a lawyer for Hunter Biden did not immediately reply for requests for comment.
Hunter Biden in October pleaded not guilty to charges that he lied about his drug use while buying a handgun, in the first criminal prosecution of a sitting US president’s child.
Weiss brought those charges against Hunter Biden after an earlier proposed plea deal unraveled under questioning from a judge. Weiss is still investigating whether the younger Biden can be charged for tax law violations.
The special counsel investigating Hunter has employed a grand jury in Los Angeles to seek documents and possible testimony from multiple witnesses as part of the federal investigation of Hunter Biden’s business dealings, CNN reported last month.
(Reporting by Jasper Ward; additional reporting Noeleen Walder in New York, Andrew Goudsward in Washington and Brad Brooks in Longmont, Colorado; Editing by Eric Beech and Ross Colvin)