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What records will I need to provide to IDOR to complete my audit?
- 130.801, General Requirements
- 130.805, What Records Constitute Minimum Requirements
- 130.810, Records Required to Support Deductions
- 130.815, Preservation and Retention of Records
- 130.820, Preservation of Books During Pendency of Assessment Proceedings
- 130.825, Department Authorization to Destroy Records Sooner than Would Otherwise be Permissible
The records we need vary greatly based on the type of tax you are required to pay. In general, we need access to records that support the line-by-line items reported on your tax returns. We may require your records only in samples or in detail. We may also require you to keep specific records that will help IDOR personnel decide if you have a liability for a given tax type.
At the time of the audit, we will provide you with a list of documents and records we need to start an audit. We may request additional documents throughout the audit to get the necessary information for an accurate audit. Additional requirements for record keeping, including electronic formats and record retention limitation agreements, may be found in our regulations. For guidance on sales tax records, see Illinois Administrative Code, Title 86, Sections
For income tax guidance, see Illinois Administrative Code, Title 86, Section 100.9530.
In general, IDOR auditors will not tell you how to set up and maintain a record keeping system for your business beyond the requirements stated in our regulations. We may require you to keep certain records for future review, as provided by law.