What this letter is about We’re auditing your federal income tax return and need you to provide additional information to support items that were claimed on your return. Note: You must respond within 30 days of the date of the letter. What you need to do What to send Your letter includes enclosed form(s) that explain what documents you need to provide. When you assemble your package, remember to: Organize your documents according to the items listed at the top of your letter. View organizing files for correspondence exams (YouTube video). Make sure scanned documents, pictures and photocopies are complete and clearly readable. If questionnaires were attached to your letter, please complete them and submit copies. Send all your documents at the same time to avoid confusion and processing delays. Include Form 14817, Reply Cover Sheet, with your preferred phone number (including area code) and the best times to reach you if we need more information. Here’s a list of records we might request. How to send it You have four options for sending your documents: IRS Secure Messaging is the best option if you qualify. Through this online service you can securely and instantly send your documents, and you can also exchange messages with your assigned examiner. Send a traditional or virtual fax to the fax number provided on your letter. Include Form 14817, Reply Cover Sheet, as the first page of your submission. Traditional fax – Use a fax machine or printer with fax capabilities to scan and send your documents. Virtual fax – Choose from a variety of apps, email services and software options that allow you to send pictures or scanned copies of your documents and completed questionnaires using your mobile phone, tablet or computer. Upload your reply using your computer or mobile device via the Document Upload Tool. Include Form 14817, Reply Cover Sheet, as the first page of your submission. If you can’t send documents via Secure Messaging, fax or the Document Upload Tool, make copies of all your documents and mail them, with Form 14817, Reply Cover Sheet, to the address shown on your letter. Never send original documents. When to send it Send your documents within 30 days of the date you received your letter. If you need more time: Send a request via IRS Secure Messaging; Fax a written extension request to the fax number provided on your letter; or Upload a written extension request via the Document Upload Tool; or Make a request by calling the phone number provided on your letter. Sign up for Secure Messaging If you've been invited to use IRS Secure Messaging, you can sign in using an existing IRS.gov account. If you're a new user, have your photo identification ready. What happens next Once we receive your supporting documents, we’ll send an acknowledgement. Then we’ll review your documents to see if they fully address our questions. If so, we’ll send confirmation we accept your return as filed, and you won’t need to take further action. If not, we’ll send an examination report explaining proposed tax changes and actions you need to take. What happens if you don’t respond If you don’t respond, we’ll disallow the items in question and send you an examination report showing proposed tax changes. Tax publications you may find useful Find answers to commonly asked questions about audit rights and responsibilities: Your taxpayer rights PDF The examination process: Audits by mail PDF Authorize a third-party: Authorize someone to represent you PDF Authorize someone to inspect or receive your confidential tax information PDF All current forms and instructions If you can’t find what you need online, call the number shown on your IRS letter. Audits by mail – What to do? Transcript | ASL
