Form 886A, Explanation of Items


IRS Definition

Form 886A, Explanation of Items explains specific changes to your return and why the IRS didn’t accept your documentation.

More from H&R Block

In addition to sending Form 4549 at the end of an audit, the auditor attaches Form 886A to provide an explanation as to why your documentation was not accepted. Form 886A may include the facts, tax law, your position, the IRS’ argument and a conclusion with the proposed adjustment.

Learn how to handle an IRS audit.

Get help from an IRS expert

H&R Block’s experts can solve any IRS problem, no matter how complex.

Make an appointment

Or call 855-536-6504

Related Information

How to Handle an IRS Audit

Learn what the IRS is looking for during an audit, the steps you should take to prepare for an IRS audit, and when it's best to get expert help.

Don’t Pay an IRS Penalty Without Looking Into Penalty Relief

The IRS grants four types of penalty relief, but many taxpayers don't ever ask. Learn how to request penalty abatement from the IRS.

How Long Does It Take? IRS Audit

How long you can expect your IRS audit to last depends on the type of audit and the scope. Learn how to efficiently wrap up an audit from the tax experts at H&R Block.

What You Need to Know About an IRS Statutory Notice of Deficiency

The Statutory Notice of Deficiency is part of a series of notices sent by the IRS to propose additional tax, penalties and interest. Learn more from the tax experts at H&R Block.