Overview

An IRS information request (sometimes called a notice or correspondence audit) asks you to supply documents or clarifying information the IRS needs to verify items on your tax return. The request may arrive by mail or through an IRS account message; it will specify what’s requested and give a response deadline. Acting quickly and precisely is essential — quick compliance often closes the matter without further contact. (See IRS guidance on notices and letters: https://www.irs.gov/individuals/understanding-your-irs-notice-or-letter)

In my 15+ years advising taxpayers, the clients who succeed are the ones who treat the request like a project: gather only the requested documents, label each item to match the IRS list, and send a concise cover letter explaining the package. That approach minimizes back-and-forth and reduces the chance of additional assessment.

Types of IRS information requests

  • Correspondence notices asking for a single document or explanation (most common).
  • Correspondence audits that request records to support income, deductions, credits, or credits claimed.
  • Field or office audit notifications that request documentation in advance of an in-person meeting.
  • Requests tied to collection actions (e.g., proof of income for levy release) or identity verification.

Each notice includes the reason for the request, the tax year(s) in question, and the deadline. The IRS typically gives 30 days for a response on correspondence notices but check your specific notice — some demand quicker or longer windows.

Documents the IRS commonly requests

The exact documents depend on the issue, but common requests include:

  • Copies of filed federal and state tax returns (the return in question and sometimes prior-year returns).
  • Forms W-2, 1099 (1099-MISC, 1099-NEC, 1099-INT, 1099-DIV), K-1s.
  • Bank statements, cancelled checks, deposit slips.
  • Receipts and invoices supporting deductible expenses (medical, charitable, business).
  • Canceled checks or credit card statements that support payments.
  • Payroll records, payroll tax returns (Form 941/940) for employers.
  • Contracts, leases, settlement agreements, and closing statements (e.g., for real estate).
  • Proof of basis for property (purchase contracts, closing statements, receipts for improvements).

Always supply documents that directly support the items the IRS flagged. If the notice asks for “proof of income” provide the W-2s or 1099s first, then bank deposits only if the IRS requested them.

Accepted file formats and submission methods

The IRS accepts documents in multiple formats, but the allowed methods depend on the notice and type of case:

  • Paper mail: Many correspondence notices instruct you to mail documents to a specific address or to the contact person listed. Use certified mail or another trackable delivery method and retain proof of mailing.
  • Fax: Some notices include a fax number; if so, faxing is acceptable. Save the transmission confirmation.
  • Electronic submission: For certain cases the IRS now accepts electronic documents through secure portals or authorized e-file channels. Check your notice for instructions; do not assume electronic submission is allowed unless the notice or your IRS online account gives explicit direction. (See IRS e-services and notice-specific instructions: https://www.irs.gov/)

Accepted electronic file types typically include PDF (preferred), JPEG or PNG for photos, and sometimes CSV or Excel for spreadsheets if requested. Convert documents to searchable, single-file PDFs when possible. PDFs preserve formatting and are less likely to be rejected than multi-file submissions.

Best practices for electronic submissions:

  • Use PDF/A when available for archival-quality files.
  • Keep images at 300 dpi for readability.
  • Avoid password-protecting or encrypting files unless the IRS instructs you to do so.
  • Name files so they match the IRS request (e.g., “2019W2CompanyName.pdf”).

If the notice instructs you to upload documents to an IRS link, copy that link directly from the notice or log into your official IRS online account — do not click email links unless you verified they are from the IRS (see warning on scams below).

How to label and organize your response

Organization speeds review and reduces the possibility of follow-up requests. Use this simple structure:

  1. Cover letter: Short, professional, and itemized. State your name, taxpayer identification number (masked if mailing publicly), the tax year, the notice number, and a numbered list showing each document included. Example: “Item 1: 2019 Form W-2 from Employer X; Item 2: Bank statements Jan–Dec 2019 (pages 1–24).”
  2. Tabbed or clearly separated sections: Match the numbered list in your cover letter.
  3. Attach copies in the order listed: Do not send originals unless the notice explicitly asks for them. If you must send an original, note that you are doing so and request confirmation of return.
  4. Include a contact phone number and daytime hours. If you have an appointed representative (CPA, EA, or attorney), include Form 2848 if authorization is needed.

In my practice, I always recommend printing a copy of the cover letter and the first page of each section to create a table of contents. This step makes it fast for an IRS reviewer to confirm receipt and find items.

What not to send

  • Do not provide unrelated financial records. Send only what’s requested.
  • Don’t attach large bundles of unindexed paperwork.
  • Avoid sending original documents unless requested. If you must, include a stamped, self-addressed envelope for return.

Timelines, follow-up, and proof of delivery

  • Respond by the deadline stated on the notice. If you need more time, contact the telephone number on the notice before the deadline to request an extension; get the agent’s name and document the call.
  • Use trackable delivery methods (certified mail, delivery confirmation, or secure portal receipts) and keep copies of everything sent.
  • If the IRS calls unexpectedly about a notice, verify the caller’s identity (name, callback number, IRS callback procedures) and ask the caller to reference the notice number before giving sensitive information. Genuine IRS employees will not demand immediate payment by untraceable methods. For guidance on scams and verifying notices, see IRS resources on phishing and scams (https://www.irs.gov/newsroom/tax-scams-consumer-alerts).

Common mistakes and how to avoid them

  • Missing the deadline. Solution: Calendar the deadline immediately and plan document assembly early.
  • Sending unorganized or unlabeled documents. Solution: Use a short cover letter and number each item to match the IRS list.
  • Over-sharing. Solution: Send only what is requested. If an IRS agent asks for additional records later, respond then.
  • Ignoring the notice. Never ignore an IRS information request; escalation can include penalties.

Sample response checklist (ready to print)

  • Copy of the IRS notice (front/back)
  • Cover letter referencing the notice number and tax year
  • Copies of requested forms (W-2s, 1099s, K-1s)
  • Supporting documents (receipts, bank statements, contracts)
  • Form 2848 if a representative is responding
  • Proof of delivery (tracking number, fax confirmation)

When to get professional help

If the request involves complex legal issues, large adjustments, suspected audit issues, or collection actions, consult a tax professional. Retaining a CPA, enrolled agent, or tax attorney can change how you communicate with the IRS and protect your rights — especially if the matter could result in a substantial tax assessment.

I often see taxpayers attempting to handle complicated information requests without representation, then needing to reopen the case. Early engagement of a qualified practitioner typically saves time and reduces risk.

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Professional disclaimer

This article is educational and does not constitute personalized tax advice. For questions specific to your situation, consult a qualified tax professional or attorney. If you are represented, include Form 2848 to allow your practitioner to communicate with the IRS on your behalf.