Dependency Audit requires a record-first response. The goal is not to write a long explanation before the facts are assembled; it is to connect each item under review to documents that support the return.
Read the audit letter and list the exact years, forms, deductions, credits, income items, or business records being requested. Separate records that directly support the issue from background material that could distract from the response.
Audit file checklist
- Audit letter, document request, return copy, schedules, worksheets, receipts, bank records, logs, and prior responses.
- A simple index showing which document supports which income item, deduction, credit, or business expense.
- Notes about missing records and reasonable substitute documents before sending explanations.
- Any examination report, proposed change, no-change letter, or appeal instructions already received.
Before answering questions about dependency audit
- Is this a correspondence audit, office audit, field audit, reconsideration, or appeal-stage issue?
- Which requested items are fully documented, partly documented, or missing?
- Could broad statements create confusion beyond the specific items under examination?
- Should a qualified representative review the file before an interview or written protest?
Keep copies of anything you mail, upload, fax, or discuss by phone. If the matter involves a levy, a federal tax lien, a Tax Court deadline, payroll taxes, possible fraud questions, or a balance you cannot safely manage, use the page to prepare for a conversation with a tax attorney, enrolled agent, certified public accountant, Low Income Taxpayer Clinic, or Taxpayer Advocate resource.
Official places to verify details
IRS rules, form instructions, mailing addresses, program terms, and deadlines can change. Use these official pages to check the current version before mailing forms, making payments, or letting a response date pass.