The IRS filed a return for me. What is a substitute for return?

Tuesday, November 17, 2026 · Question 6 of 19

When you don't file, the IRS can file one for you — and they do it in their favor. A substitute for return uses only the income they know about: your W-2s and 1099s. No deductions you'd qualify for, no credits, no business expenses. It's the worst version of your numbers — and then they bill you for it. Filing your own return, even late, almost always beats their version. In many cases a real return replaces the substitute one and the bill comes down. If the IRS filed for you, don't pay their number until someone has checked it. Bring the notice, and we'll see what your return should actually say.