An income tax audit is an IRS examination of a tax return and relevant records to check whether reported information and tax are correct. The IRS may conduct it by mail or in person. Being selected does not, by itself, mean you made a mistake: the IRS may accept the return as filed or propose changes after reviewing the evidence.
What does an IRS income tax audit examine?
The IRS also calls an audit an examination. It reviews specified items on a return and supporting books, accounts, or financial records. The notice identifies the items under review and the information requested; an audit is not necessarily a review of your entire financial life.
For example, a notice may ask for records related to income, expenses, or itemized deductions. The IRS may request more documentation in writing as the examination proceeds. The IRS audit overview explains the examination process and possible outcomes.
Why did I get an IRS audit letter?
The letter means the IRS is examining your return and will explain the issue or items under review, what records it wants, how to respond, and the deadline. It does not establish that the return is wrong. The IRS may accept the return as filed or propose an adjustment after considering the information.
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Read the notice carefully and use it—not a general checklist—to determine what to send and how. The specific notice and current IRS instructions control your response.
Mail audit vs. in-person audit
| Format | What to expect | Practical next step |
|---|---|---|
| By mail | The IRS asks for information about particular return items in a letter. | Send copies of the requested records through the route and by the deadline in the notice. If a large volume of records makes mailing impractical, you can ask the IRS about a face-to-face audit. |
| In person | An interview and review of records may take place at an IRS office, your home or business, or a representative’s office. Questions may cover financial history, business operations, and records not available from other sources. | Prepare the requested records and confirm whether the date and location work. If the appointment is inconvenient, contact the examiner before it to discuss rescheduling. |
For more detail on an in-person examination, see the Taxpayer Advocate Service guide to audits in person. Its guidance recommends organizing records and keeping copies of what you submit.
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What documents do I need for an IRS audit?
There is no single document list for every audit. The notice tells you which items the IRS is checking and what evidence it requests. Gather records that relate to those items rather than sending a large, unfocused collection of paperwork.
- Match each requested item to the supporting records you have.
- Send copies, not originals, unless the notice specifically instructs otherwise.
- Follow the notice’s submission method and deadline.
- Keep copies of your response and the records you send.
The IRS and Taxpayer Advocate Service offer guidance on audits by mail and audits in person.
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What happens when the audit ends?
An examination can end in one of three ways:
- No change: The IRS accepts the return as filed.
- Agreed adjustment: The IRS proposes a change and you agree to it.
- Disputed adjustment: You do not agree with a proposed change.
If you disagree, the IRS describes options that may include discussing the matter with a manager, mediation or other alternative dispute resolution, and an appeal. Which options are available—and the time to use them—depend on the case and procedural deadlines, so follow the notice and current IRS instructions.
Audit reconsideration is a separate option in specified circumstances, including when relevant information was not considered and the assessed liability remains unpaid. See the IRS’s audit reconsideration guidance for correspondence examinations for eligibility and instructions.
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What rights do you have during an audit?
The IRS Taxpayer Bill of Rights includes the right to be informed, the right to privacy, the right to representation, and the right to appeal. You may represent yourself or use an authorized representative; hiring one is not required. Attorneys, certified public accountants (CPAs), and enrolled agents are among the professionals who may represent taxpayers. Low-income taxpayers who qualify can look into a Low Income Taxpayer Clinic for help.
The Taxpayer Advocate Service says its role includes ensuring taxpayers are treated fairly and understand their rights. Learn more about your rights under the IRS Taxpayer Bill of Rights and what to do after receiving an audit notice.
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