FORM 886A

Form 886A, Explanation of Items, is a form used by the IRS to provide taxpayers with explanations for proposed adjustments to their tax returns. The IRS may use Form 886A to:

• Request additional information from taxpayers
• Explain why the IRS is proposing to adjust a taxpayer’s return
• Provide taxpayers with an opportunity to respond to the IRS’s proposed adjustments

• The IRS may use Form 886A to request additional information from taxpayers if the taxpayer’s return is incomplete or unclear. For example, the IRS may request additional information about a taxpayer’s income, deductions, or credits.
• The IRS may use Form 886A to explain why the IRS is proposing to adjust a taxpayer’s return. For example, the IRS may explain that the taxpayer’s income is being increased because the taxpayer did not report all of their income.
• The IRS may use Form 886A to provide taxpayers with an opportunity to respond to the IRS’s proposed adjustments. Taxpayers can use Form 886A to provide the IRS with additional information or to explain why they believe the IRS’s proposed adjustments are incorrect.

• If you receive Form 886A, you should carefully review the form and respond to the IRS’s requests for information. If you do not agree with the IRS’s proposed adjustments, you should provide the IRS with an explanation of why you believe the adjustments are incorrect.
• You may want to consult with a tax advisor to help you respond to Form 886A. A tax advisor can help you gather the necessary information and prepare a response that is likely to be successful.