IRS Correspondence Audit Response

What a Correspondence Audit Means

A correspondence audit is conducted entirely by mail. The IRS sends a letter requesting documentation or clarification for specific items on your tax return. No in-person interview is required.

Correspondence audits are the most common type of IRS audit. They typically focus on one or two items, such as deductions, credits, or income sources.

Why You Were Selected

Common triggers for correspondence audits include:

• Large or unusual deductions relative to your income
• Home office or vehicle expense claims
• Charitable contribution deductions above statistical norms
• Business loss claims on Schedule C
• Earned Income Tax Credit or education credit verification

Selection is often based on statistical comparison to similar taxpayers.

What NOT to Do

• Do not send original documents (copies only)
• Do not provide more information than requested
• Do not respond without reading the entire notice
• Do not assume the IRS has all your records
• Do not respond emotionally or argue in your cover letter
• Do not miss the deadline printed on the notice

What to Do Next

Identify exactly what the IRS is requesting. Gather copies of receipts, invoices, bank statements, or other documents that support the items in question. Prepare a written response that references your notice number, explains each item clearly, and attaches organized supporting documents.

Mail your response to the address on the notice using certified mail with return receipt. Respond within the timeframe stated (typically 30 days).

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