Originals or Copies? How to Prepare Documents for IRS Correspondence
Know what to send, what to keep, and how to make your response easy to review.
For most IRS notice responses, send readable copies of supporting records and keep the originals. Start with the specific notice and any form instructions. Some procedures require original or certified documents, and a signed response form may have its own rules.
Check before mailing anything hard to replace. If the instructions call for originals or certified copies, verify what qualifies and whether an authorized alternative is available.
Ordinary copy
A readable photocopy or scan of a record. Use it when the instructions accept a copy.
Certified copy
Check who must certify it. For Form W-7, a copy certified by the issuing agency is different from a notarized photocopy.
Original
The document itself. Check whether it is required and how it will be returned before sending it.
1. Follow the instructions for your specific IRS request
Read all pages of the notice and any enclosure. Note the tax year, the exact records requested, the due date, and the permitted response methods. If you must sign a response form, follow its signature and submission instructions. The rule for copying evidence does not determine how to sign the form.
Example: a missing payment. If a notice does not reflect a payment you made by check, IRS Topic 651 directs you to provide copies of both sides of the canceled check. For an electronic payment, keep a copy of the transaction showing the confirmation number and payment method.
Example: identity documents for an ITIN. Form W-7 has separate rules. When identity documents are required, the IRS generally calls for originals or copies certified by the issuing agency. Review the current instructions for your situation, including whether an IRS Taxpayer Assistance Center or a Certifying Acceptance Agent can verify your documents.
2. Prepare readable copies of your supporting documents
- Match each record to the request. Confirm that it covers the right person, period, and issue. A clear copy of the wrong record still leaves the question unanswered.
- Capture the whole page. Check names, dates, amounts, signatures, and any relevant information on the back. Keep pages in order and check for cut-off edges or blurry text.
- Keep required details visible. If you want to conceal unrelated sensitive information, check what the IRS needs before redacting. Keep an unaltered copy for your records.
- Label the attachments. Use short labels such as “A — Payment confirmation.” Refer to those labels in your explanation so the reviewer can find each record.
Connect each attachment to the IRS request
Re: [Notice number] • Tax year [year] • Notice dated [date]
Attachment A: [Document name and date] — supports [requested item].
Attachment B: [Document name and date] — shows [fact the IRS asked you to verify].
Required response form or notice pages: [List what you included].
3. Submit the packet and save a complete copy
- Use a response method authorized for your notice. If using the IRS Document Upload Tool, review its current file requirements and save the confirmation.
- Before mailing or faxing, verify the destination and check that all required pages and signatures are included.
- Keep the exact packet you sent with the upload confirmation, fax report, or mailing receipt. A receipt documents submission or delivery; it does not establish that the IRS accepted the evidence.
Frequently asked questions
Can I send a photo instead of a scan?
If your authorized submission method accepts photos, use a well-lit image with every edge visible. Open the final file and zoom in to check that the details are readable.
Is a notarized photocopy the same as an issuing-agency certified copy?
No. For Form W-7, the IRS generally requires a copy certified by the agency that issued the document when you submit a copy instead of the original. Check the instructions for any exception that applies to you.
What if I only have a partial or unclear copy?
Ask the issuer for a replacement. If the deadline is close, contact the office on the notice to ask what alternative evidence it will accept and what to send by the due date.
Send a packet the IRS can review
Use the required document type, make each page readable, and keep the same records and submission proof together.
