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When the IRS or a state tax authority sends you a notice requesting a review of your return, it’s easy to feel the pressure. Fortunately, most audits are routine and most taxpayers finish without major changes. The key is to defend your deductions with confidence and logic. 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 can be the difference between a high tax bill and 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 show that each deduction was legitimate, accurate, and backed by documentation, the audit will usually end in your favor.

Common Pitfalls with Deductions

Missing Receipts – Claiming a $200 equipment purchase without a copy of the receipt. Incorrect Category – Recording a client entertainment expense as a business meal when the IRS considers it non‑deductible. Personal Expenses Mixed In – Including a family vacation cost in your travel deduction. Misdated Items – Reporting a 2023 expense on a 2022 return. Inflated Numbers – Overstating mileage or home‑office area.

The audit process is not a shock; it is a systematic review. Knowing how the IRS evaluates deductions will help you organize your defense.

Getting Ready 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 – Arrange documents according to tax year, aiding you and the auditor in following expense flow. Identify Potential Red Flags – If an item is close to limits, such as home‑office or charitable contribution caps, 中小企業経営強化税制 商品 label it "high‑risk" to ensure thorough documentation. Review IRS Guidance – Read the appropriate IRS Publication for each deduction, such as Publication 463 for travel, Publication 463 for mileage, and Publication 526 for charitable contributions. Familiarity with the exact wording bolsters your case.

In the Audit

Stay Calm and Polite – The auditor’s job is to verify facts, not judge you. A calm demeanor helps the discussion flow. Request a Copy of the Notice – Make sure you get a copy to fully comprehend what the auditor is questioning. Present Documents Methodically – Bring your master file and show the auditor each document 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 specific deduction, pull up the relevant IRS guidance and walk through how your expense meets the criteria. Keep a Record of the Interaction – Make note of the auditor’s questions, your replies, and any documents you provided. This is useful if you need to refer back to the audit later. Ask About Next Steps – Clarify the decision timeline, whether additional paperwork is required, or whether a waiver or settlement can be arranged.

Defending Specific Deductions

Business Mileage

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

- Use a mileage tracking app to remove 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

- Submit a floor plan or photo that illustrates the dedicated space.

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

- Compute the deduction using the simplified or regular method; display the calculations.

Charitable Contributions

- Keep the original receipt or a bank statement showing 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 purchase date, and the anticipated useful life.

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

Following the Audit

Review the Auditor’s Findings – The auditor will send a written report. Read it carefully to ensure no errors were made.

Respond Promptly – Should you disagree with a finding, submit a written objection or appeal following IRS guidelines.

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 – Identify any patterns of mistakes and adjust your bookkeeping practices accordingly.

Practical Tips Ahead of Audits

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

- 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 – Maintain a dedicated folder for high‑risk deductions to access quickly if questioned.

Protecting Deductions Is a Skill

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