Quick overview
An IRS notice alleging unreported crowdsourced income means the IRS has records (for example, platform reports or third‑party data) that don’t match your tax return. Don’t ignore it: timely, documented responses typically prevent escalation, reduce penalties, and preserve appeal rights. (See IRS guidance on notices and letters: https://www.irs.gov/individuals/understanding-your-irs-notice-or-letter)
Step‑by‑step response
- Read the letter carefully
- Note the notice number, tax year(s) involved, the deadline to respond, and whether the IRS proposes additional tax, penalties, or interest.
- Do not assume the IRS is correct; the letter starts a process.
- Verify identity and model notice
- Confirm the letter is genuine (it will include an IRS notice number and contact information). If unsure, use IRS online resources or call the number printed on the notice—not a number from an email or text.
- Gather documentation
- Crowdfunding platform transaction reports and payout statements.
- Bank and merchant account statements showing deposits and refunds.
- Campaign descriptions, reward/fulfillment records, and agreements showing whether funds were gifts, pre‑sales, refunds, or loans.
- Records of platform fees and refunds (fees may reduce taxable gross receipts; see platform fee deduction guide below).
- Decide whether proceeds are taxable
- Campaign funds are generally taxable unless they clearly qualify as non‑taxable gifts (see IRS Topic: Gifts) or reimbursements for expenses.
- Funds that represent business income, prepayments for goods or services, or payments for equity are taxable to the recipient.
- If you’re unsure, consult a CPA or tax attorney. In my practice I’ve found many cases resolve once a campaign’s purpose and recordkeeping are clarified.
- Respond in writing with evidence
- If the IRS is wrong, send a clear, dated letter referencing the notice number and attach supporting documentation that proves the funds are non‑taxable (gifts, reimbursements) or were already reported under a different line item.
- If you omitted income, file an amended return (Form 1040‑X) for the year(s) in question, include required schedules, and attach an explanation and supporting docs. (See: Amending a return: https://www.irs.gov/filing/amending-a-tax-return)
- Mail copies (keep originals) and use certified mail or trackable delivery. Keep proof of mailing and copies for at least three years.
- If you owe tax, address payment and penalty options
- Pay the tax due to stop further interest, or request an installment agreement if you can’t pay in full. (See IRS payment options.)
- Ask about penalty abatement if you have reasonable cause (first‑time penalty abatement may apply in limited cases). For general penalties and interest, review IRS penalties guidance: https://www.irs.gov/payments/penalties
- Preserve appeal rights
- If you disagree after the IRS response, you can appeal the determination through the IRS Office of Appeals. Follow the appeal instructions on the IRS notice.
- When to get help
- Hire a CPA or tax attorney if the amounts are material, legal characterization is unclear, or the IRS threatens liens or levies.
- Contact the Taxpayer Advocate Service if you face hardship or the IRS isn’t resolving the issue: https://www.taxpayeradvocate.irs.gov/
Common scenarios and how to treat them
- Gifts vs. taxable receipts: Personal gifts generally aren’t taxable to the recipient, but crowd campaigns labeled as “support my project” may be prepayments or business receipts and therefore taxable (IRS Topic 557: Gifts).
- Refunds and returns: Document refunds or returned pledges; they reduce gross income if properly shown in accounts.
- Rewards and pre‑sales: If backers receive goods or services (even later), the amounts normally count as business income.
- 1099‑K and platform reporting: Crowdfunding platforms and payment processors may issue information returns (e.g., Form 1099‑K). Use those forms to reconcile amounts but remember a 1099 is informational—showing it doesn’t automatically mean the amounts are taxable as stated.
Practical checklist to include with your response
- Copy of IRS notice (do not send originals)
- Brief cover letter referencing notice number and desired resolution
- Platform transaction history and payout summaries
- Bank statements matching deposits/withdrawals
- Receipts for refunds, fees, or reimbursements
- Copies of previously filed tax returns or amended return (Form 1040‑X) and calculations
- Proof of mailing and contact information for your preparer
Timing and penalties (what to expect)
- Interest accrues on unpaid tax from the original due date; penalties can include failure‑to‑pay and accuracy‑related penalties. Timely response and voluntary correction often reduce penalty exposure. See IRS penalties page for current rates.
Templates and tone
- Be concise, factual, and non‑confrontational. Include clear references to dates and dollar amounts and attach corroborating documents.
Sample opening line for a mailed response:
Re: Notice [notice number], tax year [YYYY]. I have reviewed the platform records attached and disagree with the IRS’s proposed adjustment because [brief reason]. Please see attached documentation including platform transaction reports and bank statements.
Internal resources
- For details on how crowdfunding income is typically treated for tax purposes, see our guide: The Tax Implications of Crowdfunding for Individuals and Businesses.
- For help deducting platform fees and related expenses, see: Crowdfunding Platform Fees Deduction.
Final notes and disclaimer
In my practice, clear records and an early, documented reply resolve most crowdfunding reporting inquiries. This article is educational and not a substitute for personalized tax advice. For case‑specific guidance, consult a licensed CPA or tax attorney and review current IRS guidance at https://www.irs.gov/.

