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If the IRS or a state tax agency sends you a notice to examine your return, it’s common to feel the pressure. Typically, most audits are routine and most taxpayers exit without major changes. The key is to defend your deductions with confidence and logic. This guide walks you through the steps you need to take—from preparation to post‑audit follow‑up—so you can protect the legitimate expenses you claimed.

Why Deductions Matter When Audited

Your deductions can be the difference between a high tax bill and a lower one. The tax authorities focus on deductions because they lower taxable income and are the most frequent source of errors or disputes. If deductions are misstated or unsupported, they can trigger an audit, and once the audit begins, the burden of proof falls on you. If you can show that each deduction was legitimate, accurate, and backed by documentation, the audit will usually end in your favor.

Typical Deduction Pitfalls

Missing Receipts – Claiming a $200 equipment purchase without a copy of the receipt. Category Error – Logging a client entertainment expense as a business meal when the IRS regards it as non‑deductible. Personal Expenses Mixed In – Adding a family vacation cost to your travel deduction. Misdated Items – Submitting a 2023 expense on a 2022 return. Inflated Numbers – Exaggerating mileage or home‑office square footage.

The audit process is predictable; it is a systematic review. Understanding how the IRS looks at deductions will help you organize your defense.

Preparing Before the Audit

Compile a Master File – Keep a folder (physical or digital) for each expense you plan to claim, including receipts, invoices, credit‑card statements, mileage logs, and any support documents. Verify Accuracy – Ensure each deduction matches your tax return, with exact amounts, dates, and categories. Organize Chronologically – Arrange documents in order of the tax year. This makes it easier for you and the auditor to follow the flow of expenses. Identify Potential Red Flags – If you know an item is close to the limits (e.g., home‑office deduction or charitable contribution caps), flag it as "high‑risk" so you can be extra sure of its documentation. Review IRS Guidance – For each deduction, study the corresponding IRS Publication (e.g., Publication 463 for travel, Publication 463 for mileage, Publication 526 for charitable contributions). Knowing the exact wording of the law gives you a solid base.

While Under Audit

Stay Calm and Polite – The auditor’s purpose is to verify facts, not judge you. A calm demeanor smooths the discussion. Request a Copy of the Notice – Ensure you get a copy to clarify precisely what the auditor is questioning. Present Documents Methodically – Show the auditor each document from your master file that supports the contested deduction. Explain the Reasoning – Provide a brief justification for the expense’s legitimacy. For example: "This $500 coffee ran was a client meeting where we discussed contract terms, so it is a deductible business meal.". Use the IRS Publication as a Reference – If the auditor asks about a specific deduction, pull up the relevant IRS guidance and walk through how your expense meets the criteria. Keep a Record of the Interaction – Document the auditor’s questions, your replies, and any documents supplied. This can be handy if you need to revisit the audit later. Ask About Next Steps – Find out the decision timeline, whether more paperwork is needed, or whether a waiver or settlement is possible.

Defending Specific Deductions

Business Mileage

- Keep a detailed log noting date, purpose, starting point, destination, and miles traveled.

- Use a mileage tracking app to eliminate guesswork.

- Should the auditor request mileage verification, present the log and a statement that the mileage was calculated using the IRS standard mileage rate.

Home‑Office

- Provide a floor plan or photo depicting the dedicated space.

- Show proof that the space is used exclusively for business (e.g., a schedule of business activities held there).

- Calculate the deduction via the simplified or regular method; show the calculations.

Charitable Contributions

- Keep the original receipt or a bank statement that shows the transfer.

- For non‑cash donations, require a written appraisal when the value exceeds $5,000.

- Store a calendar of the donation event to ensure the date is within the tax year.

Meals & Entertainment

- Attach the receipt, date, attendees, and a short note clarifying the business purpose.

- Note that meals are currently deductible at 50% of the cost; entertainment is generally not deductible.

- If claiming a 50% deduction, ensure you have documentation that the meal was directly related to business.

Capital Expenditures

- Keep the purchase invoice, the purchase date, and the expected useful life.

- Show how the cost is allocated between the depreciation schedule and any immediate expensing (e.g., Section 179).

After the Audit

Review the Auditor’s Findings – The auditor will deliver a written report. Read it carefully to check for errors.

Respond Promptly – If you disagree with a finding, send a written objection or appeal in accordance with IRS procedures.

Keep Updated Records – Even if the audit is resolved, preserve the documentation for the full period mandated by IRS rules (usually three years, or longer for particular deductions).

Learn and Adjust – Detect any patterns of errors and tweak your bookkeeping accordingly.

Practical Tips for Future Audits

- Quarterly Reviews – Do a quick audit of your expenses each quarter to catch discrepancies early.

- Professional Software – Utilize accounting software that automatically flags potential deduction issues.

- Tax Advisor Check‑In – Have a tax advisor examine your return before filing.

- Keep a "Defensive" File – Keep a dedicated folder for high‑risk deductions to pull up quickly if questioned.

Defending Deductions Is a Skill

Audits can be daunting, but they are fundamentally a fact‑checking process. By staying organized, keeping meticulous records, 中小企業経営強化税制 商品 and understanding the exact language of the tax law, you can defend your deductions effectively. Preparation is your best defense: the more evidence you have, the less room there is for error or misinterpretation. Treat each deduction like a small case study—prove its validity, and the audit will end in your favor.