IRS Form 4564

What Form 4564 is and who sends it

Form 4564, Information Document Request, is the standard IRS form examiners use to ask for records. IRM 4.10.2 (revised August 28, 2025) says it “will list the specific records, information, and documents” you should have available, and that it “must always include a date for submission.” If the examiner has to ask twice for the same item, the dates of the earlier requests are entered on the form.

The legal power behind it is IRC 7602(a), which authorizes the IRS “to examine any books, papers, records, or other data which may be relevant or material” to checking a return. Form 4564 itself is not a summons; it is a request. It is examiner-issued and is not published as a blank form on IRS.gov.

Who sends it depends on the audit:

• Office audits: tax compliance officers must include a “focused IDR” with the first letter (Letter 2202 or Letter 3572).
• Field audits: revenue agents generally mail a detailed Form 4564 with the appointment confirmation letter after Letter 2205 or 2205-A.
• Large business audits: IRM 4.46.4 calls the IDR “the primary method of obtaining information” in Large Business and International (LB&I) exams.

Mail audits usually list the documents in the letter itself; see Letter 566.

How to read an IDR

An IDR is a numbered list. For each item, check what is asked, for which tax period, and for which activity. The IRS manual tells examiners to be specific: a request should “sufficiently specify the books, papers, records, or other data” and include “the particular activity and time period,” and should “avoid requesting more information than is essential.”

The manual suggests examiners note on the form that more records will probably be requested later, so a second or third IDR is normal and not a sign of trouble. If an item is unclear or seems to reach beyond the issues, ask the examiner what they need and why. Publication 1 lists your right to know why the IRS is asking for information and how it will be used.

The due date and asking for more time

There is no single legal deadline for an IDR. The examiner sets the date on the form. In LB&I exams, IRM Exhibit 4.46.4-1 requires the examiner to discuss a draft IDR with you and agree on a reasonable response date; if you can’t agree, the examiner sets one.

If you need more time, call before the date and explain why, then confirm the new date in writing. For an in-person audit, the IRS says to contact the auditor assigned to your audit, and the auditor’s manager if necessary. In LB&I exams, the examiner can grant one extension of up to 15 business days on the same IDR before enforcement starts.

What happens if you don't answer: IDR enforcement

The rules differ by IRS division. LB&I, which audits large businesses, has a mandatory, written enforcement process in IRM 4.46.4 (September 6, 2023) and Publication 5125 (Rev. 9-2025):

1. Delinquency notice (Letter 5077). Signed by the team manager, with a response date generally no more than 10 business days out.
2. Pre-summons letter (Letter 5078). Signed by a territory manager and addressed to a higher level of the taxpayer’s management, generally with 10 business days to respond. Counsel is involved.
3. Summons. Prepared with IRS Counsel under IRC 7602. If you say up front that you won’t provide records without a summons, the IRS skips straight to this step.

The process does not apply to exams of listed transactions, transactions of interest, micro-captive or syndicated conservation easement cases, which go straight to the general summons rules in IRM 25.5.

Most individuals and small businesses are audited by the Small Business/Self-Employed division, whose office and field rules in IRM 4.10.2 do not set out these three steps. Instead the manual tells examiners to be “insistent, yet courteous,” to explain that refusing records “will only prolong the examination” because third-party inquiries will follow, and not to issue a summons without group manager approval. Under IRC 7602(c), the IRS must give you advance notice before contacting third parties such as your bank.

A summons must give at least 10 days before the date to appear (IRC 7605(a)). At that point most people want a representative.

Partial responses: send what you have, explain the rest

You don’t have to wait until every item is ready. Send complete items by the date, list any item still outstanding, say why, and give a date you expect to have it. In LB&I exams an incomplete response is reviewed and, within 5 business days, the examiner decides whether to give more time; the IDR is closed only once it is complete.

If a record no longer exists, say so plainly and offer substitutes: bank or card statements, copies from the seller, calendars, logs. The IRS warns that “no record can stand on its own” and asks you to explain the circumstances around each document. Our page on audits with missing records covers what can replace a lost receipt. Accountant’s workpapers are not privileged, the manual says, and can be summoned.

How to answer Form 4564, step by step

1. Calendar the submission date and note the item count.
2. Clarify unclear items with the examiner early, by phone, and write down what you agreed.
3. Collect only what is listed, for the periods listed. Organize by item number, then by year and type of income or expense, as the IRS suggests.
4. Use copies. The IRS says “only send us copies.” Keep originals.
5. Write a cover letter that lists each enclosure against its IDR item number. Use our audit response cover letter template.
6. Deliver it the way the examiner asked (in person, mail, fax or secure upload if offered) and get proof: the IRS recommends asking any delivery service for confirmation of receipt.
7. Keep a log of every IDR, its date, what you sent and when.

Mistakes to avoid

• Letting the date pass silently. A phone call before the date is far better than a second request.
• Sending everything. Extra records can open new questions. Answer the request.
• Sending originals or unlabeled stacks of paper.
• Creating or altering documents. A reconstruction must be labeled as one; giving the IRS a false document is a crime (see missing records).
• Marking papers “for settlement purposes only” in an LB&I exam. The manual says the IRS will ask you to resubmit them without that label.

Doing it yourself, free help, and representation

A short IDR in an office audit with good records is often manageable alone. A representative is worth considering when the IDR covers several years, bank records or business books, when records are missing, or when you have received a delinquency notice, pre-summons letter or summons.

• Low Income Taxpayer Clinics represent eligible taxpayers in audits for free or a small fee (find a clinic).
• Taxpayer Advocate Service: free help when an IRS problem causes hardship or normal channels have failed, 877-777-4778 (IRS.gov, 2026).
• A representative with a Form 2848 can receive the IDRs and answer them for you; see audit representation.

Global Gate Tax Relief offers a free consultation and, if it takes the case, quotes a flat fee upfront. It does not promise outcomes. Request a free review of your IDR or call 1-877-800-8180.

Frequently asked questions

Keep reading in the IRS Audit Guide

• IRS audit letters explainedEvery audit letter and form in one lookup table.
• Audits with missing recordsHow to rebuild and substantiate what you can't find.
• Audit response cover letterA template that matches enclosures to IDR items.
• Do you need audit representation?What a representative does under Form 2848.
• Form 4549, the audit reportWhat comes after the records are reviewed.