The records and documentation you’ll need to provide for an IRS audit depend on the specific items being examined. Generally, you should gather: 1) Tax returns and supporting schedules for the years under audit. 2) Records of income reported, such as W-2s, 1099s, bank statements, etc. 3) Receipts, invoices, and proof for any claimed deductions or credits. 4) Records related to assets, investments, business activities, etc. The IRS auditor will provide a list of required documents, but it’s wise to organize thorough records in advance. Consult IRS Publication 552 for more guidance.