IRS audits

Find out how you'll be notified of an IRS audit, why you've been selected, how the IRS conducts audits and what information you'll need to provide.
General Information
Small Businesses

Audits Records Request

When conducting your audit, we will ask you to present certain documents that support the income, credits or deductions you claimed on your return. You would have used all of these documents to prepare your return. Therefore, the request should not require you to create something new.
General Information
Small Businesses

BBA partnership audit process

Find notices to expect from the IRS and procedures to follow during the BBA partnership audit process.
Tax Administration (Non-Authoritative)
Businesses, Partnerships

Audit technique guides - Real estate

The IRS Market Segment Specialization Program (MSSP) publishes various guides for use by IRS employees conducting audits and as information for taxpayers and practitioners.
General Information
Small Businesses

Audit Techniques Guides (ATGs)

These guides contain examination techniques to assist examiners in performing examinations.
General Information
Small Businesses

BBA centralized partnership audit regime

Find partnership filing requirements, elect-out procedures and regulations for the centralized partnership audit regime enacted by the Bipartisan Budget Act of 2015 (BBA).
Tax Administration (Non-Authoritative)
Businesses, Partnerships

Elect out of the centralized partnership audit regime

Learn how to elect out of the BBA centralized partnership audit regime and eligibility rules.
Tax Administration (Non-Authoritative)
Businesses

Audit guidelines on the application of the process of experimentation for all software

Guidelines for examining the IRC Section 41 credit for increasing research activities claimed relative to software development.
General Information
Large Businesses

Aerospace industry: Audit techniques guide - January 2005

The Service has prepared a comprehensive audit technique guide to assist examiners in evaluating research credit in the aerospace industry. The guide focuses on the particular unique aspects of the industry and provides examiners tools and tests to utilize in evaluating and auditing research credit.
General Information
Corporations

Electronic submission of forms by audited BBA partnerships and their pass-through partners

Get instructions to electronically submit forms and request push out tracking numbers for audited BBA partnerships and their pass-through partners.
Tax Administration (Non-Authoritative)
Tax Professionals, Businesses, Partnerships