{"id":37862,"date":"2018-04-24T15:27:28","date_gmt":"2018-04-24T20:27:28","guid":{"rendered":"https:\/\/www.hrblock.com\/tax-center\/?p=37862"},"modified":"2018-05-11T09:55:23","modified_gmt":"2018-05-11T14:55:23","slug":"tax-dictionary-form-886a-explanation-of-items","status":"publish","type":"post","link":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-form-886a-explanation-of-items\/","title":{"rendered":"Form 886A, Explanation of Items"},"content":{"rendered":"<h2>IRS Definition<\/h2>\n<p>Form 886A, <em>Explanation of Items<\/em> explains specific changes to your return and why the IRS didn\u2019t accept your documentation.<\/p>\n<h2>More from H&amp;R Block<\/h2>\n<p>In addition to sending <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-form-4549-income-tax-examination-changes\/\">Form 4549<\/a> 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\u2019 argument and a conclusion with the proposed adjustment.<\/p>\n<p><a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/irs-audits\/\">Learn how to handle an IRS audit.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>IRS Definition Form 886A, Explanation of Items explains specific changes to your return and why the IRS didn\u2019t accept your documentation. More from H&amp;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 [&hellip;]<\/p>\n","protected":false},"author":605,"featured_media":36532,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25,51],"tags":[],"class_list":["post-37862","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-irs","category-audits-and-tax-notices"],"acf":[],"yoast_head":"<title>Tax Dictionary - Form 886A, Explanation of Items | H&amp;R Block<\/title>\n<meta name=\"description\" content=\"Form 886A, Explanation of Items, is sent by the IRS with Form 4549 at the end of an audit. 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