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When the IRS or state tax agency sends you a notice that they want to review your return, it’s easy to feel the pressure. Fortunately, most audits are routine and most taxpayers are left unchanged. The key is to defend your deductions confidently and logically. This guide takes you through the steps you need—from preparation to post‑audit follow‑up—to protect the legitimate expenses you claimed.

Why Deductions Matter When Audited

Your deductions determine the difference between a high tax bill and 期末 節税対策 a lower one. The tax authorities focus on them because they reduce your taxable income, and they are the most common source of errors or disputes. Misstated or unsupported deductions may trigger an audit, and when the audit starts, the burden of proof moves to you. If you can prove that each deduction was legitimate, accurate, and documented, 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 – Mixing a family vacation cost into your travel deduction. Misdated Items – Submitting a 2023 expense on a 2022 return. Inflated Numbers – Overstating mileage or home‑office area.

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

Preparing Before the Audit

Compile a Master File – Maintain a folder, physical or digital, for each expense you intend to claim, containing receipts, invoices, credit‑card statements, mileage logs, and supporting correspondence. Verify Accuracy – Double‑check each deduction against your tax return, confirming that amounts, dates, and categories align exactly. Organize Chronologically – Order documents by tax year, simplifying the expense flow for you and the auditor. Identify Potential Red Flags – Mark items near limits (e.g., home‑office deduction or charitable contribution caps) as "high‑risk" for extra documentation assurance. Review IRS Guidance – Consult the relevant IRS Publication for each deduction (e.g., Publication 463 for travel, Publication 463 for mileage, Publication 526 for charitable contributions). Understanding the precise legal wording strengthens your position.

During the Audit

Stay Calm and Polite – The auditor’s role is fact‑verification, not judgment. A calm demeanor eases 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 – Briefly state why the expense is legitimate. 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 particular deduction, display the relevant IRS guidance and illustrate 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 – Clarify the timeline for a decision, whether you need to submit additional paperwork, or whether a waiver or settlement is possible.

Defending Individual Deductions

Business Mileage

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

- Use a mileage tracking application to remove guesswork.

- If the auditor requests mileage verification, provide the log plus 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 evidence that the space is used exclusively for business (e.g., a schedule of business activities held there).

- Calculate the deduction using the simplified method or the regular method; show the math.

Charitable Contributions

- Retain the original receipt or a bank statement indicating the transfer.

- For non‑cash donations, ask for a written appraisal if the value is greater than $5,000.

- Keep a calendar of the donation event to confirm the date is within the tax year.

Meals & Entertainment

- Attach the receipt, date, attendees, and a concise note explaining the business purpose.

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

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

Capital Expenditures

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

- Demonstrate 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, file a written objection or appeal as per IRS procedures.

Keep Updated Records – Even after the audit is resolved, keep the documentation for the period required by IRS rules (typically three years, or longer for certain deductions).

Learn and Adjust – Notice any recurring errors and adjust your bookkeeping practices accordingly.

Practical Tips for Future Audits

- Quarterly Reviews – Conduct a quick quarterly review of your expenses to catch discrepancies early.

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

- Tax Advisor Check‑In – Bring an accountant to review your return before filing.

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

Defending Your Deductions Is a Skill

Audits can feel intimidating, but they are fundamentally a fact‑checking process. By staying organized, keeping meticulous records, and comprehending the exact language of the tax law, you can defend your deductions effectively. Preparation is your strongest defense: the more evidence you have, the less room for error or misinterpretation. Treat each deduction as a small case study—prove its validity, and the audit will end in your favor.