What This Letter Means
Letter 1024, Return Accepted as Filed, is good news. The IRS selected your return for examination and contacted you, then decided not to go forward with the audit. Your return is accepted as you filed it.
The IRS calls this "surveying" a return after assignment. It happens after contact but before the examiner inspects your books and records. The letter is signed by the examiner's group manager.
Why the IRS Closes a Case This Way
The IRS uses this procedure in situations such as:
- The taxpayer has died, has a terminal illness, or there are other extraordinary circumstances.
- The case was transferred from another IRS area that only made initial contact, and the receiving office decides the return doesn't warrant examination.
- The repetitive audit procedures apply and your records were never examined.
- The taxpayer served in a combat zone and the examination should not continue.
- A partnership audit was opened and withdrawn before the formal administrative proceeding notices went out.
This is different from a "no-change" letter. A no-change letter means the examiner looked at your records and found nothing to adjust. Letter 1024 means the IRS stopped before looking at your records.
What to Do
- Nothing is required. You don't need to respond.
- If you had an appointment scheduled for this audit, confirm with the contact on the letter that it's canceled.
- Keep this letter with your return and records for that year.
- If you later get IRS mail about the same year that conflicts with this letter, call the contact named on it and have this letter in hand.
Keep your records anyway. Good records are what make the next IRS letter easy to answer.
If you have other IRS letters you aren't sure about, call us at (813) 229-7100.