IRS audit letter: how to recognize a real one and what to do first

How does the IRS announce an audit?

The IRS announces an audit with a letter sent by US mail, and it says plainly that it will not initiate an audit by telephone (IRS, IRS audits). The IRS starts almost all contact by mail, so a call, text, email or social media message that is the first you hear of an audit is not how a genuine examination begins.

An IRS audit notice letter is different from a bill. It does not demand payment; it asks you to verify items on your return. For an in-person audit, the letter asks you to call and set an appointment. For a mail audit, it asks you to send copies of records by a date.

What does an IRS audit letter look like?

Rather than an IRS audit letter sample, it helps to know the parts every genuine letter shares. The IRS explains that the notice or letter number appears in the top or bottom right corner of the page. The rest of the letter follows a standard layout.

Attachments often matter more than the cover letter. A mail audit may include a document request or Form 886-A, Explanation of Items. A letter proposing changes usually includes Form 4549, Report of Income Tax Examination Changes, which lays out the adjusted income, tax, penalties and interest line by line.

Which letter numbers are audit letters?

Several letter numbers signal an audit or its outcome. The table shows the ones people receive most often and where each fits in the process. Each links to more detail where we have a dedicated page.

The Taxpayer Advocate Service notes that some of these letters give 30 days and others 45 days to reply, so use the date printed on your letter rather than a general rule. If you have Letter 3219 or 531, read our notice of deficiency page right away because that deadline cannot be extended.

How do I know an audit letter is real, not an IRS audit letter scam?

Check the letter independently, without using any phone number or link that appears only in the letter. Scammers copy IRS layouts, so the look of the letter proves little. What proves it is whether the IRS itself confirms it.

1. Look up the letter number on IRS.gov. Search the number in the corner and compare the description with what your letter says.
2. Check your IRS online account. The IRS says your online account shows certain notices it has sent.
3. Compare the contact details. The phone and fax numbers should belong to an IRS examination office, not a personal cell number.
4. Look at the payment instructions. Audit letters ask for records. Any demand for payment by gift card, wire to a person, or cryptocurrency is fraud.
5. Check the details against your records. A real letter names a tax year you filed and items that appear on that return.

More examples of fake letters and how to report them are on our IRS letter scam page.

Does the IRS call about audits?

The IRS does not start an audit by phone, but an examiner may call after the letter has gone out, for example to schedule an office meeting or discuss documents you sent. Internal IRS procedures allow an examiner to phone once the contact letter has been mailed and some time has passed for you to respond.

If someone calls about an audit, ask for their name and badge number, hang up, and call the number that the IRS.gov page for your letter lists, or the number on a letter you have already verified. A real examiner will not object.

First steps after an IRS audit letter arrives

1. Write the reply date on your calendar, then work back two weeks for your own target date.
2. Verify the letter using the steps above.
3. Pull your copy of the return for that year and the records for each item listed.
4. Decide whether to handle it yourself or give a representative authority with Form 2848.
5. If you need more time on a mail audit, ask for the one-time 30-day extension before the deadline.
6. Respond in writing, keep copies, and keep proof of when you sent it.

The steps after this depend on the type of audit. Our IRS audit guide sets out each path, and the correspondence audit page covers the mail version in detail.