IRS Letter 525: Audit changes proposed (30-day letter)
Quick answerA general 30-day letter after an audit: the IRS proposes changes to your return and encloses an examination report.
Letter / notice525
MeaningAudit changes proposed (30-day letter)
Action needed?Yes — see steps
What happens next
You usually have 30 days to agree or request an Appeals conference.
Advertisement
What you should do
- Review the report line by line
- Sign if you agree, or send a written protest to request Appeals
Scam check: the IRS first contacts you by mail. Use only the phone numbers printed on your letter or on IRS.gov — never ones from a text, email or unofficial site.
Frequently asked questions
What does IRS Letter 525 mean?
A general 30-day letter after an audit: the IRS proposes changes to your return and encloses an examination report.
What should I do?
Review the report line by line Sign if you agree, or send a written protest to request Appeals
How long does it take?
You usually have 30 days to agree or request an Appeals conference.
Sources
- IRS: Understanding your IRS notice or letter
- IRS: Get Transcript
- Taxpayer Advocate Service (independent help inside the IRS)
Written by the editorial team and checked against the official sources above. See our editorial policy.
By the TranscriptCodes Editorial Team · Last reviewed 2026-11-12.