Substitute for Return (SFR)

The law allows the IRS to take the income reported to it under your social security number and file a tax return for you. If you were single the prior year, they will file you as single. If you were married the prior year, they will file a return for you as married filing separate. They will not take any itemized deductions you might be legible for nor will they deduct for any dependents you might be entitled for. It will be a very basic return designed to produce the highest amount of tax allowed to the IRS. It is rarely in your best interest. And since you didn't file the return yourself, the year remains open (subject to assessment and collection) forever.