Filing after IRS created substitute return?

[jklcpa]

I have a couple that wants to file a MFJ return for 2003. The IRS created a substitute return for the husband, but not one for the wife. As I understand it, this is not an amendment to his return, because he never filed. Do I simply file the 2003 on a 1040 with a letter explaining that?

TIA

[Tom Phelan]

I'd recommend calling the practitioner priority line (1-866-860-4259)at the IRS to find out the preferred address to send these returns. I believe the substitute returns are created out of a Memphis address, but I can't put my hands on that information at the moment.

If not sent to these folks directly, the returns can be delayed for months. Of course in the interim, lots of conflicting notices can be generated by the IRS, depending on which office is looking at which return.

Once you have the proper address, I would certainly include a cover letter to explain the reasons for your filing.

Good luck!

[kcjenkins]

And yes, you just do it as a regular 1040, since it is the first return ever filed for them for that year. A SFR is not considered a Return, because, among other reasons, it is not signed by the taxpayer(s). It's just the two-by-four upside their head to get their attention. ;)

[Terry D EA]

KC, I like the two by four explanation. Some of them take a bigger board. I have a single S-corp shareholder that recently was smacked with the two by four for not filing his TY 2006 individual tax return. You guessed it, hasn't called me yet and even better, I have completed the S-corp return each year after filing extensions cause he is never timely, now they want the individual returns as I am assuming they have the withholding records (worked for another company in 06), the K-1 and whatever else they have and probably are claiming he owes them. It will probably take the four by four on the forehead to get his attention.

[jasdlm]

Just had one from 2002 a few weeks ago. Sad thing is, it was my sister .