How to Label Evidence for an IRS Review
Give every attachment a clear name and show which IRS question it answers.
To label evidence for an IRS review, start with the items listed in your notice. Give each attachment a short label, such as “A — School enrollment record,” then use that same label in your response and attachment list. Include the period the record covers and point to the page that shows the relevant fact.
Use the notice as your checklist. Attachment labels help organize your reply. Follow any numbering, forms, signatures, deadline, and submission instructions the IRS gives you.
Identify the issue
Use the IRS request or question number to organize your reply.
Name the record
Give it a short title and note the dates it covers.
Point to the page
Show exactly where the reviewer can find the fact you cite.
1. Match each document to a question in the notice
Read the entire notice and any enclosure. List each item the IRS wants to verify, then choose records that address it. If one record supports two items, reference the same attachment in both places. If no single record covers the whole period, list the records in date order and explain any gap.
Keep each claim as narrow as the evidence. A record showing an address on one date may help explain residency, but it may not establish where someone lived for the entire year. Say what the document shows and what other evidence fills in.
2. Label evidence consistently across the packet
- Pick one system. Use Attachment A, B, and C, or follow the numbering in the notice if it specifies one.
- Include the document and period. “B — Childcare attendance, June–August” is easier to find than “Proof 2.” Keep full Social Security numbers and bank account numbers out of filenames.
- Cite the exact page. For longer attachments, use “B, page 2 of 4.” If you add labels to copies, place them in a blank margin or on a separator page. Keep names, dates, seals, and other required details visible.
- Use the same label everywhere. Match your cover letter, index, and filenames. Open the final files to check the page order and legibility.
Show what each record covers
Item requested: Records supporting where the child lived during the tax year.
- Attachment A — School letter, January–May, page 1: Shows the address on file during the spring term.
- Attachment B — Childcare letter, June–August, page 1: Shows the address on file during summer care.
- Attachment C — School letter, September–December, page 1: Shows the address on file during the fall term.
In your reply: “Attachment B, page 1, shows the address the childcare provider had on file from June through August. Attachments A and C cover the school terms.”
This is an illustration. Use the records listed in your notice and explain any address change or gap that matters to your case.
Connect the request to your evidence
Notice: [CP or letter number] • Tax year: [year] • Notice date: [date]
Requested item: [What the IRS wants to verify]
Attachment: [A — document name]
Period covered: [Start and end dates]
Page reference: [Page number]
What it shows: [Specific fact and any limit]
Related record or missing item: [If applicable]
Repeat these fields for each requested item.
3. Check the packet before sending it
- Confirm the notice reference, tax year, deadline, and authorized submission method.
- Check that every attachment you cite is present, readable, and in order.
- Include required forms, signatures, and notice pages. Keep the exact packet and proof of submission together.
Frequently asked questions
Do I need a formal evidence index?
Follow the notice. For a short reply, a few lines identifying each attachment may be enough to organize it. An index is especially useful when you send several records or respond to more than one issue.
Can I highlight a date or amount?
If you mark a copy, make sure the mark does not obscure the record. You can also leave the copy untouched and point to the page and line in your index.
Should I combine everything into one PDF?
Use the method and file requirements for your notice. If you submit one PDF, check the page order. If you submit separate files, use names that match the index. Save the confirmation after you submit.
Make the evidence easy to find
For every item, show the IRS which document to open, which page to read, and what that page supports.
