Overview

When the IRS asks for additional documentation, the notice will tell you what records are needed and give a deadline. In my 15 years advising taxpayers, the fastest, least stressful resolutions come from three things: (1) respond by the deadline or request more time, (2) answer every item the IRS lists, and (3) make it easy for the IRS reviewer to match your documents to each request. The IRS explains how to respond on its site (see “What to do if you get a notice or letter from the IRS”) (IRS: https://www.irs.gov/individuals/what-to-do-if-you-get-a-notice-or-letter-from-the-irs).

This article gives practical workflows, multiple ready-to-use letter templates, and professional tips for both paper and electronic responses.

First steps when you get a request

  1. Read the notice carefully. Note the notice or form number (top right) and the deadline.
  2. Mark the IRS contact information and the case or notice ID—use these on your cover letter and on every document page header.
  3. Gather the specific records requested. Only collect what the notice asks for; avoid sending unrelated personal records.
  4. Decide how to submit: follow the instructions on the notice (mail, secure portal, or other electronic upload). If the notice allows mail but you prefer to upload, call the phone number on the notice to confirm authorization.

IRS guidance varies by notice type. Correspondence audits often let you mail or upload documents through a secure portal; field or office audits may require in-person meetings (IRS correspondence guidance: https://www.irs.gov/businesses/small-businesses-self-employed/correspondence-audits).

How to structure your response (step-by-step)

  1. Create a one-page cover letter (template below). Start by identifying the taxpayer, tax year(s), notice number, and the return of address for the IRS.
  2. Provide a short table of contents in the cover letter or as the next page listing each exhibit with a short description and page range (Exhibit A: W-2s, pages 3–5).
  3. Label each document as an exhibit (Exhibit A, Exhibit B) and place a labeled divider page before each exhibit.
  4. If sending by mail, include copies (never the originals) and keep a copy of everything you send.
  5. If uploading electronically, convert documents to single PDF files per exhibit, use clear filenames (e.g., “Smith2023ExhibitA_W2s.pdf”), and create an index spreadsheet (CSV or PDF) that maps exhibit labels to file names.
  6. Sign the cover letter (wet signature for mailed packets, electronic signature for portal uploads if allowed).

Templates (copy, paste, and customize)

Note: Replace bracketed items like [Taxpayer Name] with your information. Always attach the exhibit list and originals or certified copies as requested.

General cover letter (one page)

[Taxpayer Name]
[Taxpayer SSN or ITIN – last 4 digits only]
[Tax Year(s)]
[Taxpayer Address]
[Phone] | [Email]

Date: [Date]

Internal Revenue Service
[Address shown on notice]
Re: Response to Notice [Notice Number] – [Tax Year(s)]

To whom it may concern:

Enclosed please find documentation in response to Notice [Notice Number] dated [Date on Notice], for tax year(s) [Tax Year(s)], issued to [Taxpayer Name]. The materials provided correspond to the items listed on the notice as follows:

  • Exhibit A: W-2 forms (pages 3–5)
  • Exhibit B: Bank statements showing deposit of 1099 income (pages 6–9)
  • Exhibit C: Business expense receipts and mileage log (pages 10–18)

If you require additional information or want these documents submitted through your secure portal instead of by mail, please contact me at the number above or use the contact number on the notice. Thank you for your attention to this matter.

Sincerely,

[Signature]
[Printed name]
[Preparer or representative name, if applicable]

W-2 response (short version)

Enclosed: Copy of W-2 from [Employer] for calendar year [Year] (Exhibit A). Employer contact: [Employer phone]. The W-2 confirms wages reported on Line [x] and federal income tax withheld as reported on the return.

1099/independent contractor income response

Enclosed: Copy of 1099-MISC/1099-NEC (Exhibit A), corresponding bank deposit records showing receipt of payment (Exhibit B), and an explanation letter confirming the services performed and dates. If requested, we can also provide the contractor agreement.

Business expense documentation

Enclosed: Receipts and invoices grouped by expense category (Exhibit A: office supplies; Exhibit B: subcontractor invoices). A summary worksheet (Exhibit Z) reconciles the totals on the return to individual receipts. Mileage logs include date, miles, purpose, and odometer readings.

Request for extension to respond (if you need more time)

Date: [Date]

Internal Revenue Service
[Address on notice]
Re: Request for additional time to respond to Notice [Notice Number]

To whom it may concern:

I am writing to request an additional [number] days to assemble the documentation requested in Notice [Notice Number] for tax year(s) [Year(s)]. I have started collecting the records and expect to submit the complete response by [new proposed date]. Please confirm whether the extension is acceptable and whether any of these documents may be submitted electronically through your secure portal.

Thank you for your consideration.

Sincerely,

[Signature]
[Printed name]
[Phone]

Note: Call the phone number on the notice if you need an immediate extension; in many cases IRS examiners will grant a short extension if you explain the reason.

Document presentation — paper vs electronic

Paper:

  • Use a 3-ring binder or a stapled packet with a printed table of contents. Use labeled tab dividers. Put identifying information (name, last 4 of SSN, notice number) on each page header.
  • Send copies, not originals. If the IRS specifically requests originals, send by traceable courier and note the originals on a cover letter.
  • Mail by certified mail with return receipt or use a tracked commercial carrier. Keep tracking and return-receipt records.

Electronic:

  • Follow the upload instructions on the notice. Use one exhibit per PDF, named clearly.
  • Create an index PDF that lists exhibit names and page counts.
  • When uploading, keep an unaltered master copy of each file and a dated log of submissions.

Mailing and tracking best practices

  • Always use the address printed on the notice. Do not send to a different IRS address unless instructed.
  • Send by certified mail with return receipt or use FedEx/UPS with signature required. Keep tracking numbers and proof of delivery.
  • Include a self-addressed stamped envelope only if you want a physical return receipt in the mail; most people opt for electronic proof from the carrier.

Common mistakes to avoid

  • Sending unrelated documents: slows the reviewer and can create privacy risk.
  • Forgetting to label exhibits and failing to include a table of contents.
  • Mailing originals without a clear request from the IRS.
  • Missing the deadline and not communicating; always call to request an extension.

When to get professional help

Call a CPA, enrolled agent, or tax attorney if the requested documents relate to complex issues (e.g., large adjustments, potential fraud indicators, or collection actions). If you receive repeated notices and cannot resolve the matter, the Taxpayer Advocate Service can help when you face significant hardship (Taxpayer Advocate Service: https://www.taxpayeradvocate.irs.gov).

If you prefer representation, prepare a professional representation package—FinHelp has a guide on assembling that package for an audit (see Preparing a Professional Representation Package for an IRS Audit: https://finhelp.io/glossary/preparing-a-professional-representation-package-for-an-irs-audit/).

For correspondence audits, see our practical guidance on responding to IRS correspondence audits (https://finhelp.io/glossary/responding-to-an-irs-correspondence-audit-notice/).

Quick checklist before sending

  • [ ] Cover letter with notice number and contact info
  • [ ] Table of contents and exhibit list
  • [ ] Documents clearly labeled (Exhibit A, B…)
  • [ ] Copies of documents (not originals) unless requested
  • [ ] Tracking method chosen and recorded
  • [ ] Signed cover letter
  • [ ] Backup copies saved (digital and physical)

Sources and further reading

Professional disclaimer: This article is educational and does not provide legal or tax advice for your specific situation. For advice tailored to your facts, consult a qualified tax professional or attorney.

In my practice, adopting these templates and the exhibit-first approach reduced response times and examiner follow-ups substantially. Use these templates as a starting point and adapt them to the facts of your case.