---
title: What Is a Substitute for Return? 2026 Guide | TaxTruce
url: https://taxtruce.com/answers/what-is-a-substitute-for-return
updated: 2026-10-29
---

# What is a substitute for return?

Updated October 8, 20261 sourceTaxTruce team[Fact checked](/editorial-standards)

The short answer

It is a return the IRS files for you when you don't file. It may not give you deductions and exemptions you are owed. The IRS then mails a 90 day letter, CP3219N. You have 90 days to file your own return or go to Tax Court.

If you do neither, the IRS assesses the tax it proposed.

## Sources

1. [IRS: Filing past due tax returns](https://www.irs.gov/businesses/small-businesses-self-employed/filing-past-due-tax-returns)

Run the numbers with our [free tax tools](/tools), like the penalty and payment plan math.