What Is a Correspondence Audit?
Of all the ways a tax return can get a second look, a correspondence audit is the version most filers picture without realizing it has a name — a letter arrives, some documents get mailed back, and the exchange happens without anyone sitting across a desk.
The short answer
A correspondence audit is an examination conducted entirely by mail, usually focused on one or a few specific items on a return rather than the whole filing. The agency typically requests documentation supporting a particular deduction, credit, or reported income item, and the filer responds by mailing or uploading the requested records. It’s generally considered the least involved of the audit types, both in scope and in the time it demands.
How the process usually starts
A correspondence audit typically begins the same way most audits do — a notice arrives identifying a specific line item that needs support, such as a claimed deduction or a reported income figure that doesn’t match a third-party record. The notice usually lists exactly what kind of documentation would resolve the question: receipts, statements, a mileage log, or similar records. Because the scope is narrow, the request tends to be specific rather than a broad request for an entire year’s financial records. Many filers never interact with an examiner by phone or in person at all, since the entire back-and-forth can be handled through a sequence of written exchanges.
What a response typically looks like
Responding usually means gathering the specific documents requested and mailing or submitting copies, along with a brief explanation if one is warranted, by the deadline stated on the notice. Organizing records by the exact item in question — rather than sending everything at once — tends to make the review faster on both ends. If the requested records take longer to gather than the deadline allows, asking for additional time is often part of the standard process rather than an unusual request.
How it differs from an in-person audit
Because everything happens on paper, a correspondence audit generally doesn’t involve a phone interview or a site visit, which sets it apart from audits conducted at an agency office or in person. That also means the scope stays narrower — a correspondence audit rarely expands into a full review of a return the way an in-person examination sometimes can, though the agency can request additional information if the initial response raises new questions.
Possible outcomes
A correspondence audit typically ends one of a few ways: the documentation supports what was originally reported and no change is made, the records support a partial adjustment, or the item can’t be substantiated and the return is adjusted accordingly. If an adjustment is proposed, there’s usually a window to agree, dispute it, or provide additional information before it becomes final. In some cases, resolving the audit means filing an amended return to reflect the corrected figures. Even a relatively small, single-issue audit like this one is worth taking seriously, since an unresolved item can affect other parts of a return that reference it.
A practical habit
Keeping receipts, statements, and records organized by category throughout the year — rather than reconstructing them after a notice arrives — is what turns a correspondence audit from a scramble into a fairly routine paperwork exchange.