IRS Audit Document Request

What an IRS Document Request Means

An IRS audit document request asks you to provide records that support specific items on your tax return. The request identifies the documents needed, the tax year under examination, and the deadline for submission.

Document requests are part of the normal audit process. The IRS needs verification that deductions, credits, or income amounts claimed on your return are accurate and properly documented.

Common Documents Requested

Typical audit document requests include:

• Receipts and invoices for claimed deductions
• Bank statements and cancelled checks
• Mileage logs for vehicle expense deductions
• Medical expense statements and insurance records
• Home office documentation including floor plans and utility bills
• Charitable contribution receipts and acknowledgment letters
• Business records including profit and loss statements
• Education expense documentation and Form 1098-T

The IRS will specify which documents are needed for the items under examination.

What NOT to Do

• Do not send original documents (copies only)
• Do not provide disorganized or unlabeled documents
• Do not submit documents for items not requested
• Do not send documents without a written explanation
• Do not miss the response deadline stated in the request
• Do not provide estimates or reconstructed records without explanation

What to Do Next

Review the document request carefully to identify exactly what the IRS needs. Gather copies of all requested documents and organize them by category. Label each document with the item it supports and reference the line number on your tax return.

Prepare a written cover letter that lists each document provided and explains how it supports the items under examination. Mail the response package to the address on the notice using certified mail with return receipt. Respond before the deadline stated in the request.

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