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

Exempt organizations audit process

Learn about the IRS audit process for charities and nonprofit organizations.
General Information
Charities and Nonprofits

In person field examination audit exempt organizations audits

Description of field audits of exempt organizations
General Information
Charities and Nonprofits

Information document request exempt organizations audit

Typical information document request used in exempt organization audit.
General Information
Charities and Nonprofits

Scope of audits and compliance checks of exempt organizations

Scope of audits of tax-exempt organizations.
General Information
Charities and Nonprofits

Special rules limiting IRS authority to audit a church

Overview of rules on tax inquiries and examinations of churches.
General Information
Charities and Nonprofits

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 Closing Agreement Program (Audit CAP) – General description

Overview of retirement plan correction program for errors discovered on audit or during the determination letter application process.
General Information
Administrators

Audits of exempt organizations

A description of issues in and procedures for audits of tax-exempt organizations (other than section 501(c)(3) organizations).
General Information
Charities and Nonprofits