Apply today — you could get a loan for up to $1,300. Applications close Dec. 31, 2024. Explore Emerald Advance® Loan

Explore All Topics

Form 886A, Explanation of Items

0 min read


0 min read


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.

Was this topic helpful?