The IRS limit on files
According to the IRS's official explainer on the Document Upload Tool, checked in September 2026, each submission can include up to 40 files of up to 15 MB each, in JPEG, PNG or PDF format. Twenty receipts sent as twenty separate files use half your slots and reach the reviewer scattered.
One PDF per topic keeps you well under 40 files and makes your response easier to match against the notice.
Organize your response like the notice
Reread the notice and list exactly what it asks for. Build one PDF per item, in the notice's order, with names that match its wording, such as form-1098T-2025.pdf. A one-page cover letter with your name, the notice number and what each file contains can be merged in as the first page, or sent as its own file.
Keep every page of a statement, including the page with totals. Paper can be captured with “Scan to PDF”, and existing photos turned into a PDF with “JPG to PDF” before merging.
Merging keeps quality
ConvertirDocs copies the pages without recompressing them, so nothing gets blurrier. Bookmarks from the original files may be lost. It's 100% free, no sign-up, and it runs in your browser, so your tax records never leave your device.
Merging adds up the sizes. If a merged PDF goes over 15 MB, pass it to “Compress PDF” with a target just under the limit.
Mistakes to avoid
Don't upload dozens of single-page photos, and don't use special characters in file names: the IRS warns they can cause errors. Password-protected PDFs need to be unlocked first with “Unlock PDF”, which requires the real password. Save a copy of exactly what you sent, with the date, in case the IRS writes again.