Quick reality check, Form 13825 is an IRS audit questionnaire that tests your unreimbursed employee business expenses, not a return you file with the 1040.
Key Takeaways
- Form 13825 is the IRS Employee Business Expense Questionnaire used during audits to test whether unreimbursed employee expenses are ordinary, necessary, and properly documented.
- The current publicly available version is Rev. 8-2017, and the IRS forms index still lists it, page last reviewed August 6, 2025. Always confirm the version in your audit notice.
- Expect to provide specifics for each expense, date, amount, business purpose, and supporting records like receipts, mileage logs, and your employer’s reimbursement policy.
- Most W‑2 employees cannot deduct unreimbursed expenses for tax years 2018 through 2025, with narrow exceptions that still use Form 2106. The questionnaire is about substantiation for amounts you claimed.
- Submit your response the way the auditor directs, secure upload where offered, otherwise certified mail, and keep proof of delivery. The IRS has expanded the Document Upload Tool for many notices.
What Form 13825 Is And When You Will See It
Form 13825 is a one‑page questionnaire the IRS uses during examinations to verify unreimbursed employee business expenses. It prompts you to list each expense with the date, amount, and business purpose, and to disclose any reimbursements from your employer. It is short, which can be misleading. The real work sits in your attachments, the receipts, mileage, employer policy, and explanations that tie every line to your W‑2 job.
As of August 6, 2025, the IRS forms index shows Form 13825, Employee Business Expense Questionnaire, with the current PDF labeled Rev. 8‑2017. Auditors often attach their own copy with your notice, so ask your assigned examiner to confirm the version and the exact submission channel they want you to use.
Important backdrop, who can even deduct these expenses now?
Thanks to the Tax Cuts and Jobs Act, the miscellaneous itemized deduction for most unreimbursed employee expenses has been suspended for 2018 through 2025. Only a narrow group, such as Armed Forces reservists, qualified performing artists, fee‑basis government officials, and employees with impairment‑related work expenses, can still claim these costs on Form 2106. If you claimed expenses, the IRS may test them with Form 13825 to see if they truly qualify and are substantiated.
What the auditor is testing
- Were the expenses ordinary and necessary for your job, and is the business purpose clear?
- Do your amounts reconcile to your return or to Form 2106 if you used it?
- Do you have contemporaneous records that match IRS recordkeeping rules for travel, meals, gifts, and vehicles, including mileage details?
How To Get The Right Blank Form, And Why Version Control Matters
You can download the currently posted PDF directly from IRS.gov. Still, best practice is to request the questionnaire from your assigned auditor so you match their preferred format and instructions, especially for upload or mail routing. When you ask, confirm three things in one short email, the tax year, the form revision, and the submission method.
If the notice offers secure digital correspondence, use it. The IRS Document Upload Tool gives you a one‑time link and a unique access code, and you will receive an on‑screen confirmation when your files are received. Save that confirmation in your records.
The What, The How, And The Wow
- What, Form 13825 documents each unreimbursed employee expense you claimed, plus the evidence behind it.
- How, follow a five‑step flow, collect, organize, tie each line to proof, send it securely, and keep copies.
- Wow, go beyond a pile of PDFs. Use a simple index and a one‑page summary that lets the reviewer follow your trail without hunting. That small touch often shortens review time.
Pro tip, think like a reviewer. If someone new opened your packet, could they find the mileage for March 12, the client visit you described, and the employer policy showing no reimbursement, in under one minute?
Step‑By‑Step, Completing Form 13825 For An Audit
Start by matching names, address, and SSN to your filed return. Confirm the tax year under examination. Then itemize expenses line by line. Use the table below as your checklist.
| Step | Action | What “good” looks like |
| 1 | Obtain the current questionnaire | Rev. 8‑2017 PDF or the copy attached to your notice, confirmed by your auditor. |
| 2 | Complete identity and tax year | Exactly as shown on your filed return, including middle initials if used. |
| 3 | Itemize expenses accurately | Date, vendor, amount, business purpose, tie‑outs to Form 2106 if used. |
| 4 | Attach documentation | Receipts, mileage logs, agendas, employer reimbursement policy or email. |
| 5 | Review and submit on time | Secure upload with confirmation, or certified mail with tracking. |
How to write a clean business purpose
- Weak, “Client meeting.”
- Strong, “3/12, 46.2 business miles round‑trip to Acme Co., quarterly service review tied to Contract 2025‑Q1.”
The second one answers who, what, when, where, and why. It also makes it easy to match to a calendar invite or agenda.
Vehicle expenses and mileage logs
If you claimed vehicle costs, your log should show date, destination, miles, and purpose. Keep totals for the year, business versus personal. Publication 463 explains what elements must be in your records and what “adequate records” mean, including sampling rules if your log is representative.
Employer reimbursement policy
Many audits turn on this one document. Include the written policy or an email from HR confirming whether you were eligible for reimbursement and whether you used an accountable plan. If you were reimbursed, show the amount and how you handled it on your return. Publication 463 covers employer reimbursements and accountable plans at a practical level.
Supporting Documents And A Simple Index That Auditors Love
Your packet should make it easy to verify every number on Form 13825. Use this three‑part structure.
- Cover letter, one page, listing the total categories and a short explanation of any unusual items.
- Index, one page, that maps, for example, “Mileage, March,” to “Tab B, Pages 1–4.”
- Tabs or clearly named PDFs, one tab per category, receipts first, logs next, policy last.
Aim for clarity, not volume. Ten clean pages beat thirty scattered screenshots.
Recordkeeping that holds up
- Keep original receipts where possible, clean scans are fine for submission.
- Maintain contemporaneous mileage and trip notes.
- Save employer policy, card statements, and calendar entries that tie to the purpose.
- Follow IRS retention guidance, generally 3 years, 6 years if income is substantially understated, and 7 years for bad debt or worthless securities. Keep employment tax records at least 4 years.
Quality Control, A Five‑Minute Self‑Audit Before You Send
- Do totals on Form 13825 match your return or Form 2106 where used?
- Does every line have a document, receipt, or log entry?
- Is your business purpose plain English, no jargon?
- Did you include the employer policy or HR email about reimbursements?
- Do you have proof of submission, upload confirmation, or USPS tracking ready?
Keep a complete copy of everything you send. If you mailed it, photograph the certified mail receipt next to the addressed envelope for your records.
Submission Options And How To Communicate With The Auditor
Pin down logistics early. Ask your auditor for the preferred channel, secure upload using the IRS Document Upload Tool, encrypted email if offered, or a mailing address. When the IRS provides a unique upload link and access code, you can submit up to dozens of files and you will receive a confirmation message when the upload is complete. Save that confirmation.
If you mail, use certified mail with tracking and keep a copy of the entire packet. Respond by the deadline on your notice. If you need more time, request an extension in writing before the due date on the letter. The IRS generally communicates first by mail and lists a due date and contact details on the notice.
Smart Safeguards Against Common Audit Mistakes
- Confirm you are using the same revision of Form 13825 the auditor expects, currently Rev. 8‑2017 on IRS.gov.
- Do not send originals unless instructed. Keep originals, send copies.
- Redact unrelated personal data on statements when appropriate.
- Use clear file names, for example, “B‑Mileage‑March‑Acme‑46.2mi.pdf.”
- Keep all auditor communications in writing where possible, even after a phone call, send a short recap email.
FAQs
Can I change my IRS address to a PO Box?
Yes, you can update your mailing address with the IRS, often by filing Form 8822 for individuals or Form 8822‑B for businesses. A PO Box can be used for mail delivery, but some filings or state registrations may require a physical address. Update the IRS directly, do not rely on postal forwarding for time‑sensitive notices.
What forms can I fax to the IRS?
Only fax when your notice or the form’s instructions specifically allow it. The IRS is steering many responses to its Document Upload Tool, so check your letter first. If the instructions list only a mailing address, do not fax, and use the listed address or the secure upload link with your unique access code.
Can Form 8832 be faxed?
Follow the current Form 8832 instructions or where‑to‑file page. As of October 15, 2025, the IRS shows mailing addresses for Ogden, UT and Kansas City, MO. If fax is allowed, it will be stated in the official instructions or your correspondence. When in doubt, mail to the listed address or use any secure upload option provided to you by the IRS.
What kind of mail does the IRS send?
Expect notices and letters, not text messages or social media DMs. The IRS usually contacts you first by mail, lists a due date, a tax year, and a contact number. If you get a notice, read it, act by the due date, and keep the letter in your records.
For Accounting Firms, How To Build A Repeatable 13825 Response Process
If you run a firm, you already know growth rarely stalls for lack of leads, it stalls when delivery gets messy. A clean 13825 response is a micro‑test of your operations. Standard operating procedures, structured workpapers, consistent naming, and layered reviews make these audits routine instead of urgent. That is the same discipline Accountably helps firms apply across bookkeeping and tax, structured SOPs, standardized workpapers, and defined review layers that reduce partner time in review. Mentioned here because it matters, not as a pitch. Use whatever system you prefer, just make it consistent.
- Build an internal SOP for expense substantiation packets.
- Use a shared index template and file naming rules.
- Assign a preparer, senior, and reviewer with a short checklist.
- Track due dates and submissions in your practice management tool.
- Keep a continuity plan so work does not stall if someone is out.
Closing Advice
Form 13825 asks you to prove what you claimed, nothing more, nothing less. Get the right revision, confirm how the auditor wants it delivered, document the story behind every dollar, then send a tight, readable packet with delivery proof. If your expenses are legitimate and your records are clean, this is a chore, not a crisis. For the next year, improve your logs and your reimbursement process so you spend less time chasing receipts and more time doing your real job. Publication 463 has the road map for better records, use it.
This article is for general information. For specific advice, consult your tax professional and the instructions on your IRS notice. If any rule changed after November 8, 2025, follow the most current IRS guidance on IRS.gov.