Prior and Subsequent Year Returns

IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis) · 2026 edition · updated 2026-07-29 · United States

The taxpayer's prior and subsequent year returns should be reviewed to verify filing, address issues related to the year under audit, and identify any large, unusual, or questionable items. Also review the Schedules K-1 filed each year to identify changes in the partnership ownership. Partners selling their interest in the partnership are subject to the recapture provisions under IRC §42(j).

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▸Contents — IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)

IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)

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