When the IRS reviews your tax return, it does so through an audit. Not every audit looks the same. The IRS uses different methods depending on what information they need. Understanding the differences between correspondence, office, and field audits can help you know what to expect.
Correspondence audits
A correspondence audit, also called an audit by mail, is the most common type. The IRS sends you a letter asking for documents such as receipts, bank statements, or proof of deductions. You respond by mailing in the requested records. These audits usually focus on one or two items rather than the entire return, making them narrower and less time‑consuming than other types.
Office audits
An office audit requires you to meet with an IRS examiner at a local IRS office. You bring your records, such as proof of income, expenses, or credits claimed. These audits are broader than correspondence audits and may cover multiple areas of your return. The meeting feels formal, but preparation and organization help the process go smoothly.
Field audits
A field audit is the most detailed type. An IRS examiner visits your home, business, or representative’s office to review records in person. These audits are generally used when larger amounts of money or more complex issues are involved. The examiner may look at books, records, or even aspects of your business operations. Because of their scope, field audits can take more time and feel more intrusive than other types.
Each type of audit serves a different role. A correspondence audit addresses specific questions quickly, an office audit reviews several areas of your return in person, and a field audit allows the IRS to look at your finances or operations in greater detail. While all audits begin with an IRS letter, the level of review depends on the type. By knowing these differences, you can prepare appropriately and reduce stress during the process.