IDR guide
What is an IRS Information Document Request (IDR)?
A plain-language guide to IRS IDRs in R&D tax credit examinations: what they are, why they matter, and how deadlines work.
Last Reviewed: 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. On research credit exams, 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 exam record. Incomplete, late, or inconsistent answers often generate follow-up IDRs and expand the scope of the review.
Why R&D IDRs Feel Different
Research credit IDRs sit at the intersection of tax and engineering. Examiners may ask for technical narratives that finance teams do not own, and cost detail that engineering teams never tracked by project.
Successful responses connect those worlds: who did the work, what uncertainty they were resolving, how alternatives were evaluated, and how dollars map to that activity.
Deadlines and Process
Each IDR states a response date. Ask for an extension in writing if you need more time before the due date, and propose a realistic delivery plan.
Keep a tracker of IDR number, topic, owner, due date, and exhibits produced. BLMC can run that tracker as part of 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.