IRS Form 14817: What the Reply Cover Sheet Is and How to Use It
If you found Form 14817 in an envelope from the IRS, your tax return is being audited by mail.
The IRS calls this a correspondence examination, and Form 14817 is the one-page Reply Cover Sheet it wants on top of whatever you send back.
The form takes two minutes to fill out. The letter it came with matters more, because that letter sets your deadline and says what the IRS wants to see.
Below I walk through what Form 14817 is, how to fill it out, how to send your reply, and what happens if you don’t respond.
Here is what Form 14817 looks like (PDF).
Key Takeaways
- Form 14817 is the Reply Cover Sheet the IRS sends with correspondence audit letters such as Letter 566 and Letter 525.
- It is not a tax form you file on its own. You put it on top of your reply.
- Fill in the date, your name, a phone number you answer, and the best time to call.
- You can upload your reply at irs.gov/examreply, fax it, or mail it. Form 14817 goes first either way.
- Your deadline is the date in your letter, usually 30 days from the letter date. Ask for more time before it passes, not after.
Table of Contents
What Is IRS Form 14817?
Form 14817 is a cover page, not a tax return. The current version is dated September 2021 (Catalog Number 59777S).
It’s addressed to “Internal Revenue Service, Correspondence Examination,” the part of the IRS that runs audits by mail.
The barcode at the top ties your reply to your audit case. That’s why you should use the copy that came in your envelope. A blank copy from the internet won’t carry your case information.
The form itself asks for very little: the date, who it’s from, a phone number, the best time to call, and any comments.
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IRS Form 14817 at a Glance
| Detail | What It Means |
|---|---|
| Form name | Reply Cover Sheet |
| Current version | Rev. 9-2021, Catalog Number 59777S |
| Who sends it | IRS Correspondence Examination (audits handled by mail) |
| Usually comes with | Letter 566 (the IRS is auditing your return and wants documents) or Letter 525 (the IRS is proposing audit changes) |
| What you do with it | Fill in your phone number and the best time to call, then put it on top of your reply |
| How to send it | Upload at irs.gov/examreply, fax it to the number on your letter, or mail it in the envelope provided |
| Deadline | The response date in your letter, usually 30 days from the letter date |
Which IRS Letters Come With Form 14817?
Form 14817 shows up with correspondence audit letters. The two you’re most likely to see are Letter 566 and Letter 525.
Letter 566 opens the audit. The IRS is auditing your return and needs documents that support items you claimed. The IRS’s guidance on this letter says: “Include Form 14817, Reply Cover Sheet, with your preferred phone number (including area code) and the best times to reach you if we need more information.”
Letter 525 comes later, when the examiner is proposing changes to your return. It asks whether you agree or disagree by a set date and tells you to include Form 14817 with your response.
Check the letter number in the bottom corner of your letter. You’ll want it for your records and for any call to the IRS.
If your notice is a CP2000, that’s a different process. A CP2000 comes from the IRS’s income-matching program, not from an examiner, and it has its own response form.
Still have questions? Talk to a tax expert — free.
How to Fill Out Form 14817
- Date: the date you send your reply.
- To: already filled in as Internal Revenue Service, Correspondence Examination.
- From: your name. If you filed a joint return, list both of you.
- Telephone number and best time to call: a number you’ll actually answer, plus a window of hours when an examiner can reach you.
- Comments: a short list of what you’re sending, like “Mileage log and receipts for Schedule C car expenses, pages 1 to 14.”
If you’ve moved, the form tells you to include Form 8822, Change of Address with your reply. We cover what goes wrong when the IRS has the wrong address in What If the IRS Has an Old Address?
How to Send Your Reply
The form lists the upload option first, but you have a few ways to send your reply:
- Upload: go to irs.gov/examreply or scan the QR code on the form. The form says to use it “as the first page of any uploaded documents.” The IRS Document Upload Tool takes JPG, PNG and PDF files.
- Fax: send it to the fax number on your letter, with Form 14817 as the first page. The IRS asks you to put your name and Social Security number on every faxed page.
- Mail: use the envelope that came with your letter, and send copies, never originals.
- IRS Secure Messaging: if you’re registered, you can upload your documents there instead.
Tip: Keep a copy of everything you send, plus proof that you sent it: the upload confirmation, the fax confirmation page or a certified mail receipt.
How to Put Together a Reply the Examiner Can Work With
Most correspondence audits come down to paperwork. The IRS’s advice for organizing a reply is practical, and it matches what I’ve seen work:
- Send everything at once. Piecemeal replies slow things down.
- Group documents by issue. If the letter questions three items, make three stacks.
- Number every page and list what you’re sending in the Comments section or on a summary page.
- Check the tax year and the names. Receipts and statements should be for the year under audit and show who paid what, and when.
- Answer what was asked. If the letter came with a questionnaire, fill it out.
What If You Need More Time to Respond?
Ask before the deadline, not after.
The IRS lets you request more time by calling the number on your letter, by fax, through the upload tool or through Secure Messaging.
Missing the date without asking is how a fixable audit turns into a tax bill.
What Happens If You Don’t Respond?
If you ignore a Letter 566, the examiner can disallow the items being audited and send you a report proposing changes.
If you ignore a Letter 525, the IRS will send a Notice of Deficiency by certified mail, usually Letter 3219.
From there you generally have 90 days to petition the U.S. Tax Court before the IRS can assess the tax.
Important: If the deadline already passed, you may still be able to ask for an audit reconsideration and send your documents then. Responding on time is much easier.
When to Get Help With a Correspondence Audit
Plenty of people handle a simple audit letter on their own. It’s worth talking to a tax pro before you reply if:
- A lot of money is at stake, or the audit covers a business or rental property
- You don’t have the records the IRS is asking for
- You disagree with the changes in a Letter 525
- The audit covers more than one year
- You also have unfiled returns or a balance you can’t pay
Frequently Asked Questions About IRS Form 14817
Is Form 14817 a tax return?
No. It is the cover page for your reply to an IRS correspondence audit. You only send it along with your response.
Do I need Form 14817 if I upload my documents online?
Yes. The form says to use it as the first page of any uploaded documents.
What if I lost my Form 14817?
Don’t let that hold up your reply. Send your response by the deadline with a first page that lists your name, Social Security number, the tax year, the letter number and your phone number, and call the number on your letter if you have questions.
Where do I send Form 14817?
Wherever your letter tells you to send your reply: upload it at irs.gov/examreply, fax it to the number on your letter, or mail it in the envelope that came with the letter.
How long do I have to respond?
Use the date in your letter. For Letter 566, the IRS says to respond within 30 days of the letter date.
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Author:
Logan Allec, CPA, Founder and Owner
Logan Allec has been serving taxpayers as a CPA for over 14 years. After leaving his role at a "Big 4" firm, he started Choice Tax Relief to help everyday Americans who have found themselves behind on their taxes. He also educates thousands of people daily about tax relief on his YouTube channel. In addition to his CPA license, Logan also has a Master's Degree in Taxation from the University of Southern California (USC). He lives with his wife and children in the Los Angeles area. Learn more about Logan here.
