Glossary
Substitute for Return
Substitute for Return: A Substitute for Return (SFR) is a tax return the IRS files on your behalf when you have not filed, using only the income reported to it and no deductions or credits.
Updated February 1, 2027
An example
The IRS assessing tax on a self-employed person's full gross receipts with no business expenses deducted.
Why it matters to you
An SFR almost always overstates what you owe. Filing the real return replaces it and the balance is recalculated.
Where to go next
See also
- Installment agreement
An installment agreement is an IRS payment plan that lets you pay a tax balance monthly, typically over up to 72 months for balances under $50,000.