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If the IRS or a state tax agency sends you a notice to examine your return, it’s easy to feel the pressure. Typically, most audits are routine and most taxpayers come out of them without any major changes. The key is to defend your deductions both 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 During an Audit

Your deductions are 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. Misstated or unsupported deductions can set off an audit, and when the audit begins, the burden of proof is on 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 receipt copy. 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 – Claiming a 2023 expense on a 2022 tax return. Inflated Numbers – Inflating 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 – Create a folder, whether physical or digital, for 中小企業経営強化税制 商品 every expense you plan to claim, with receipts, invoices, credit‑card statements, mileage logs, and any supporting correspondence. Verify Accuracy – Cross‑check each deduction against your tax return. Confirm that the amounts, dates, and categories match exactly. Organize Chronologically – Arrange documents according to tax year, aiding you and the auditor in following expense flow. 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 – 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 to judge you. A calm demeanor facilitates a smoother discussion. 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 methodically present each document supporting 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 particular deduction, display the relevant IRS guidance and illustrate how your expense meets the criteria. Keep a Record of the Interaction – Record the auditor’s questions, your responses, and any documents you gave. This may help if you need to review 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 Particular Deductions

Business Mileage

- Record a detailed log that lists date, purpose, starting point, destination, and miles traveled.

- Use a mileage tracking application to remove guesswork.

- If the auditor demands mileage verification, supply 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 evidence 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 that shows the transfer.

- For non‑cash donations, request a written appraisal if 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 explaining the business purpose.

- Note that meals are currently deductible at 50% of the cost; entertainment is typically 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.

- Display 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 provide a written report. Read it carefully to verify no errors were made.

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, maintain the documentation for the full period required by IRS rules (usually three years, or longer for certain types of deductions).

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

Practical Advice for Future Audits

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

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

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

- Keep a "Defensive" File – Preserve a dedicated folder for high‑risk deductions so you can retrieve them quickly if questioned.

Defending Deductions Is a Skill

Audits can be intimidating, but they are essentially 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 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.