IR-2023-29, Feb. 16, 2023
WASHINGTON — The Internal Revenue Service announced today that taxpayers who receive certain
notices requiring them to send information to the IRS now have the option of submitting their
documentation online through IRS.gov.
This new secure step will allow taxpayers or their tax professional to electronically upload documents
rather than mailing them in, helping reduce time and effort resolving tax issues.
In this stage of the ongoing effort, nine notices will be available for this feature. This potentially can help
more than 500,000 taxpayers each year who receive these notices, which include military personnel
serving in combat zone areas and recipients of important credits like the Earned Income Tax Credit and
Child Tax Credit.
“This capability is another step forward by the IRS to help taxpayers and improve service,” said IRS
Acting Commissioner Doug O’Donnell. “This provides immediate benefits to taxpayers, who have nearly
instant confirmation that documents were received by the IRS. In turn, this will dramatically speed up the
resolution of issues by removing a time-consuming step in the process. This means people can have their
issues resolved much faster, including getting refunds to affected taxpayers faster. We will continue to
look at improvements like this as we work to transform the IRS following passage of the Inflation
Reduction Act last year.”
Initially, the online correspondence feature will be available to taxpayers who receive one of nine IRS
notices. For the most part, the IRS sends these notices to individual tax filers claiming various tax
benefits, such as the Earned Income Tax Credit for low- and moderate-income workers, the Child Tax
Credit for families with dependents, the Premium Tax Credit for those who obtain health coverage
through the Health Insurance Marketplace and members of the military claiming combat zone tax
Taxpayers receiving these notices can respond securely to IRS online, regardless of whether they have
an IRS Online Account.
IRS created the Document Upload Tool
IRS information technology specialists developed a prototype for the Document Upload Tool in 2021.
Since then, the IRS has been testing this feature on a limited number of exam-related notices, and 38%
of the responses to these notices have used the agency’s secure electronic communications rather than
How it works
Language on the notice informs the taxpayer to, “Send us your documents using the Documentation
Upload Tool within 30 days from the date of this notice.” It includes the link and a unique access code.