Answers · IRS notices & tax problems
What Is a Substitute for Return?
The IRS may prepare an SFR under IRC §6020(b) when a taxpayer fails to file; it can support assessment but may not include all deductions/elections the taxpayer could claim.
How it works
The rule, and what it turns on.
A delinquent original return can often present complete facts, subject to IRS procedures.
Example
IRS SFR based on W-2/1099 may omit supportable business deductions; taxpayer later files complete return.
Common mistakes
What we see go wrong, and what we do instead.
- Assuming SFR permanently replaces ability to file.
A better approach
- Prepare accurate delinquent original return with substantiation.
Authority
Where this comes from, so you can check it.
IRC §6020(b), §§6201-6213.
Educational information, not individualized tax advice. Treatment depends on your facts, entity classification and tax year, and IRS instructions change. Confirm your own position with us before relying on it. Mint Associates does not provide legal services.
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