IRS Document Upload Tool: File Types, Sizes and Tips

If an IRS notice or letter asks for documents, you may be able to answer online with the IRS Document Upload Tool instead of mailing or faxing. According to the IRS's own explainer (the text script of its video on the tool, checked in September 2026), the tool accepts JPEG, PNG or PDF files. Each submission can include up to 40 files of up to 15 MB each. The IRS also warns that special characters in file names can cause upload errors.

This guide shows you how to turn a stack of receipts, forms and statements into a few clean, readable files that stay inside those limits.

How you reach the tool

The IRS explains that you usually get to the tool from your notice. You can scan the QR code printed on it, or visit the address shown on your letter (for example, IRS.gov/dutreply when your notice lists it). If you don't have an access code, the IRS suggests searching for "IRS Document Upload Tool" in your browser. Only use the tool when your notice tells you to. The upload is tied to the case described in that notice.

The official limits

From the IRS script:

• File types: JPEGs, PNGs or PDFs only.
• Size: up to 15 MB per file.
• Quantity: up to 40 files per submission.
• Content: scans, photos or digital copies of documents are all accepted.
• File names: avoid special characters, which can cause errors.

Photos or PDFs?

Both are accepted, but PDFs are usually easier on the person reading your response:

• A photo is one page. Twenty receipts sent as twenty photos use twenty of your 40 slots and arrive as twenty separate files.
• A PDF can hold many pages in a logical order. For example, one PDF for all your mileage logs and one for all your medical receipts.

If you have lots of paperwork, grouping it into PDFs by topic keeps you well under 40 files and makes your response easier to follow.

Step by step

1. Read the notice again. Make a list of exactly what it asks for, such as Form 1098-T, childcare receipts, or proof of a dependent's residence. Upload only what's requested, plus anything that directly explains it.
2. Capture the paper. Use Scan to PDF on your phone. Crop each page by dragging the four corners, and use the black-and-white or grayscale filter for receipts and forms so the text stands out. Add every page of the same document before you finish.
3. Convert existing photos. If you already took pictures, JPG to PDF combines JPG, PNG or WEBP images into one PDF. Drag them into order first.
4. Group by topic. Use Merge PDF to put related PDFs together: all receipts for one expense category, or all pages of one statement. Pages are copied without recompression.
5. Stay under 15 MB. Most scanned text pages are small, but color photos of many pages can grow. If a file is over the limit, use Compress PDF. The "Compress to X KB" mode lets you set a target such as 12000 KB, and the tool shows the result's size.
6. Name files plainly. Use letters, numbers and hyphens, for example 2025-childcare-receipts.pdf or form-1098T-2025.pdf. Avoid #, &, /, % and similar symbols.
7. Check before uploading. Open each file, zoom in on amounts and dates, and make sure your name and the tax year are visible where they should be.

All of these tools run in your browser, so your tax documents stay on your device.

Make it easy to connect your documents to the notice

The IRS reviewer is matching what you send against what the notice asked for. A few habits help:

• Follow the order of the notice. If it lists three items, upload them in that order, with file names that match the wording.
• Add a short cover page if it helps. A one-page letter saying what each file contains, with your name and the notice number, can be the first PDF.
• Keep every page. Statements often have a page 2 with the totals. Don't drop it to save space.
• Mark only if needed. Highlighting the relevant line on a long statement can help, but don't hide any information that's required.

Common mistakes

• Blurry phone photos. Shadows, glare and tilted pages are the main causes. Scan with even light and crop properly.
• Dozens of single-page photos. They eat into the 40-file limit and scatter your evidence.
• Special characters in names. The IRS specifically warns about this.
• Password-protected PDFs. The IRS script doesn't mention this, but a reviewer can't use a file they can't open. If a bank PDF is protected and you have the password, remove it with the unlock tool before uploading.
• Uploading to the wrong place. Only use the link or code from your own notice.

Keep a copy of what you sent

Save the exact files you uploaded in one folder, with the date. If the IRS writes again, you'll know exactly what you already sent and can refer to it.

Checklist

• Only what the notice asks for, in its order.
• JPG, PNG or PDF, each 15 MB or less.
• 40 files or fewer per submission.
• Plain file names, without special characters.
• Every amount and date readable.