You will be provided with a written request for specific documents needed. The law requires you to retain records used to prepare your return. Those records generally should be kept for three years from the date the tax return was filed. The IRS does accept some electronic records. If records are kept electronically, the IRS may request those in lieu of or in addition to other types of records. Contact your auditor to determine what can be accepted to ensure a software program is compatible with the IRS.