How to use a Substitute Return

Substitute A Return

Filing Back Taxes is a difficult process. If you have not filed for years, you probably lost important Tax Forms and documentation. A Substitute Return form can be very useful when filing back taxes owed.

Form To Request a Substitute Return

IRS Form 4852 is a substitute tax form. It can be used as a substitution for Form W-2, Wage and Tax Statement, or Form 1099-R. In order to use the form you must attach one of the following forms; whichever corresponds to your situation:

  • Form 1040
  • Form 1040A
  • Form 1040-EZ
  • Form 1040X

When Is It Appropriate to File A Substitute Return?

File a Substitute Return if you are missing Tax Files such as your W-2. It can be used to report distributions from Pensions, Annuities, Retirement, Profit-Sharing Plans, IRAs, Insurance Contracts, or other related sources.

Substitute For Return vs. Substitute Return

Form 4852 is not to be confused with a Substitute for Return. The IRS may file a Substitute for Return or SFR if you do not file your taxes on time. The IRS uses information returned to them from third parties in order to complete the form. The Tax Owed for an SFR is usually higher than one you would return on your own. So it would be to your benefit to file your taxes one your own before the IRS does it for you.

IRS will usually file you as Single or Married Filing Separate. This means even if you are married or have gained/loss dependents, they will not be counted as deductions. Business losses or other related deductions that you could have taken advantage of will also be omitted.

If you are having trouble gathering additional Tax Documentation that is needed for completing your Tax Returns, consider working with a Tax Professional. It’s very important to file your returns in a timely manner if you want to avoid trouble with the IRS.

Free Substitute Tax Return Consult

Connect with Tax Professionals
A tax professional can be your best option for filing multiple years. They can minimize any actions the IRS will take against you by voluntarily filing on your behalf while ensuring the maximum amount of deductions.

File Back Taxes
Guidelines, steps and advice to follow when attempting to file your back taxes.

Extension to File Late
If you need an extension of time to file your taxes for this year, you can easily file for an extension. Understand this won’t get you more time to pay.

Consequences of Unfiled Tax Returns
Having unfiled returns is far worse than filing the returns and not paying. Will the IRS find you? What happens when they do.

Amending a Tax Return that Was Filed Incorrectly
Mistakes happen, the IRS knows it. You can easily amend a tax return and re file. This can also significantly reduce the amount of taxes owed if you missed several large deductions in your original filing.

File Back Taxes Abroad or Overseas
This describes why and when a US citizen who is abroad needs to file a tax return and how to do it (what forms to use)

Missing, Lost, or Never Received Your W2?
Find out how you can obtain your W-2

 

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