Understanding the IRS Substitute for Return
Click to ask Mike Ask Mike The Internal Revenue Service (IRS) Substitute for Return (SFR) is a term many taxpayers
Form 12661
IRS Form 12661 – Disputed Issue VerificationÂ
Click here to download Form 12661 Â Â 
Section 1: Taxpayer Information
- Taxpayer Name:
- Enter your full legal name.
- Tax Period:
- Specify the tax period for which the disputed issues arise.
- Social Security Number:
- Provide your Social Security Number.
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Section 2: Disputed Issues
Please complete a separate block for each issue or adjustment with which you disagree. If you have multiple disputes, photocopy additional sheets and number them accordingly.
- Disputed Issue or Adjustment:
- Describe the first issue or adjustment that you disagree with.
- Reason for Disagreement:
- Clearly explain why you disagree with the audit results for this issue.
- Amount Claimed on Original Return:
- Enter the amount you originally claimed on your tax return for this issue.
- Amounts Allowed on Audit Report:
- Enter the amounts allowed according to the audit report for this issue.
- Disputed Issue or Adjustment:
- Describe the second issue or adjustment that you disagree with.
- Reason for Disagreement:
- Clearly explain why you disagree with the audit results for this issue.
- Amount Claimed on Original Return:
- Enter the amount you originally claimed on your tax return for this issue.
- Amounts Allowed on Audit Report:
- Enter the amounts allowed according to the audit report for this issue.
- Disputed Issue or Adjustment:
- If you have more disputes, continue to provide details in a similar manner.
Important Notes:
- Photocopies Only:
- Do not send original documents; send photocopies only. Attach photocopies of supporting information for each issue or adjustment marked.
- Numbering Supporting Information:
- Number the supporting information with the same number as its disputed issue.
Submission:
- Ensure that all sections are completed accurately.
- Photocopy additional sheets if you have more than three disputed issues.
- Submit the form and supporting documentation to the address specified in the form instructions.
- Please submit this form directly to the IRS. Do not send the completed form to us.
We only serve as a resource website and do not offer personalized tax assistance.  If you’re experiencing difficulty resolving the problem independently and require assistance, it is advisable to consult with a qualified tax professional. For personalized assistance, we suggest locating a tax professional by click here
Important Tip: Not sure where to begin? Try our Tax Relief Finder tool. It helps you find IRS programs and gives recommendations for the best solution. Learn about our - Tax Relief Program Finder
Important Tip: Understanding the Tax-Relief process is an essential resource for individuals dealing with tax debt. It offers a road map guide, simplifying the steps needed to resolve tax-related issues- Tax-Relief Process
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Disclaimer: This is educational content, not legal, accounting, or tax advice.Â
