What to Bring to an IRS Appointment?

Approaching a meeting with the Internal Revenue Service (IRS) with thorough preparation is the best way to ensure it proceeds efficiently. A productive discussion relies on having the correct documents gathered and organized. This preparation can help alleviate stress and set a professional tone for your meeting.

Your IRS Appointment Letter

The most important document for your meeting is the official IRS appointment letter. This notice is the roadmap for your appointment, so you should review it carefully. The letter details the specific reason for the meeting, such as an audit, a collection issue, or identity verification, and specifies the tax year under review.

The letter also contains the logistical information for your meeting, including the date, time, and the address of the IRS office you must visit. It may also provide the name of the specific IRS employee you are scheduled to meet. You must bring the original letter with you to the appointment.

Required Personal Identification

To proceed with an IRS appointment, you must prove your identity by presenting a current, valid government-issued photo ID. Acceptable forms include a driver’s license, a state-issued ID card, or a U.S. passport. If you filed a joint tax return, your spouse must also attend and provide their own valid photo identification.

You must also provide verification of the Social Security Numbers (SSNs) or Individual Taxpayer Identification Numbers (ITINs) for every person on the tax return, including yourself, your spouse, and all dependents. The most common proof is an original Social Security card. If a card is not available, an official letter from the Social Security Administration showing the number is also acceptable.

Necessary Tax and Financial Records

Your preparation will involve gathering the financial records relevant to your appointment. The required documents will differ based on the reason for the meeting. It is advisable to bring copies of your financial records, but you should have the originals available if requested.

For an Audit/Examination

If your appointment is for an audit, also known as an examination, bring a copy of the tax return for the year under review. You must also gather all documents that support the income, deductions, and credits reported on that return. This includes income statements like Form W-2s and any Form 1099s. If the audit questions specific deductions, you must provide proof, such as receipts for charitable donations or logs for business expenses.

For a Collection Issue

When the appointment concerns a collection matter, the focus is on your current ability to pay a tax debt. You will need to provide documents that verify your present financial situation, including recent pay stubs, bank statements, and records of any other significant assets or liabilities. The IRS agent will use this information to complete a Collection Information Statement, such as Form 433-A or 433-F.

For Identity Verification

For an appointment to verify your identity, bring documents that tie you to the tax return in question. This includes a copy of the tax return for the year the IRS is questioning and a copy of your return from the prior year. You should also bring all supporting income documents for the return being verified, such as the W-2s and 1099s you used to prepare it.

Documentation for Professional Representation

You have the right to bring a qualified tax professional with you to an IRS appointment, such as a Certified Public Accountant (CPA), an Enrolled Agent, or a tax attorney. If you choose to have a representative, you must provide authorization for them to speak to the IRS on your behalf. This requires a completed and signed IRS Form 2848, Power of Attorney and Declaration of Representative.

This form grants your designated professional the authority to represent you before the IRS. You can download Form 2848 from the IRS website. It is important that you and your representative fill out and sign this form before you arrive for your appointment. A valid form is required for the IRS to discuss your tax information with your professional.