Substitute Tax Returns

A substitute return is filed by IRS or State Income Tax agency to collect past due taxes when the tax payer has failed file a return.


  • The Income Tax Agency typically does not file a substitute return, where a REFUND is due. The purpose of these substitute returns is to collect back taxes.
  • The collection period for taxes owed is the same for substitute returns as it is for those filed by the tax payer.
  • The Income Tax Agency will not apply the exemptions and deductions that the tax payer is entitled. Therefore, the balance you owe will be far greater than what you should actually owe.
  • You can file a return within the statutory period to have tax liability reconsidered.

Maxwell Law Firm, PLLC assists tax payers with filing returns, collection defense, and audits. If you need assistance with your tax situation please call them at 718-701-0095 to schedule your appointment.