The specification describes an integrated passive device (IPD) that is formed on a polysilicon substrate. A method for making the IPD is disclosed wherein the polysilicon substrate is produced starting with a single crystal handle wafer, depositing a thick substrate layer of polysilicon on one or both sides of the starting wafer, forming the IPD on one of the polysilicon substrate layers, and removing the handle wafer. In a preferred embodiment the single crystal silicon handle wafer is a silicon wafer rejected from a single crystal silicon wafer production line.