What records should I gather for a partnership audit?

Start with authority, scope, and year. Confirm the notice, response deadline, audit year, partnership representative or authorized signer, and exactly which records the IRS requested.

Then gather the record package:

Useful records include bank statements, reconciliations, customer invoices, merchant deposits, vendor bills, receipts, loan statements, partner contribution and distribution records, fixed asset schedules, depreciation workpapers, payroll records if applicable, and the return workpapers. The goal is not volume; it is a clear trail from source documents to the return.