IDR guide
What is an IRS Information Document Request (IDR)?
A plain-language guide to IRS IDRs in R&D tax credit examinations, including what they are, why they matter, and how response deadlines work.
Updated August 2026
Definition
An Information Document Request (IDR) is a written request from the IRS asking a taxpayer to provide documents and explanations during an examination. In research credit examinations, IDRs typically focus on project qualification, wage allocations, supply and contract research costs, and contemporaneous evidence of experimentation.
Treat every IDR as part of the official examination record. Incomplete, late, or inconsistent responses may result in follow-up IDRs and could expand the scope of the review.
Why R&D IDRs Require Special Attention
Research credit IDRs sit at the intersection of tax and engineering. Examiners may request technical narratives that finance teams do not typically manage, as well as project-level cost details that engineering teams may not have tracked.
Effective responses connect these areas by clearly explaining who performed the work, what uncertainty they were addressing, how alternatives were evaluated, and how the related costs correspond to the activity.
Deadlines and Process
Each IDR includes a response deadline. If additional time is needed, request an extension in writing before the due date and propose a realistic delivery plan.
Maintain a tracker that records the IDR number, topic, responsible owner, due date, and supporting exhibits. BLMC can help manage and maintain this tracker as part of its IDR response support.
Get IDR Response Support
A consultation can help you understand outstanding information requests, assess your current position, and determine whether to prepare for an upcoming review or respond to an active examination.