When the IRS needs proof of something, a notice can point you to the Document Upload Tool. The notice gives a link and an access code, and the IRS material says to send the documents within 30 days of the date on the notice. The upload itself is simple. What trips people up is the file: a phone photo in the wrong format, a scan that is too big, or a long PDF.
This guide covers the file side only. It does not explain what a given notice means or what to send for it. For that, follow the notice or call the number printed on it. It is general information, not tax or legal advice.
What the IRS says about the files
Several IRS pages describe the tool. They do not all say the same things, so each point below names its source.
- File types. The IRS help page says: "Upload scans, photos, or digital copies of documents as JPGs, PNGs or PDFs". Word, Excel and other formats are not on that list.
- Size, count and pages. An IRS fact sheet from February 2023 says the taxpayer may upload up to 40 JPEGs, PNGs or PDFs, "with a maximum file size of 15 MB per file", and that PDFs are limited to 120 pages each. An IRS guidance memo dated May 16, 2025 repeats the same figures: 15 MB per file, up to 40 files, 120 pages per file.
- The current help page is silent on those numbers. At the time of writing (October 2026), the help page lists the file types but not the size, file count or page limit. Treat the 15 MB, 40 file and 120 page figures as the last published limits and check the tool screen or your notice, because a portal can change them.
- File names. An IRS video script says some special characters are not allowed in file names and that a wrongly named file causes an error. Plain letters, numbers and hyphens avoid the problem.
- Only scans, photos or digital copies. The same script says these are the only acceptable submissions, and that the IRS suggests scanning the notice you received and sending it with your response, and numbering the pages.
- No tax returns. The help page says: "Don’t submit tax returns through this tool, we cannot process them."
- Pick the right notice. If you have no access code, you enter the notice or letter number. The help page warns that choosing the wrong one "could cause delays".
Why uploads fail
- iPhone photos in HEIC. Apple says the High Efficiency camera setting uses the HEIF format, while Most Compatible uses JPEG. The IRS list names JPG, PNG and PDF, and HEIC is not on it, so a HEIC photo may be refused. Converting it to JPG avoids the question.
- One file over the size limit. A colour scan of several pages can be many megabytes. If it is over the limit, the upload is refused. A black-and-white or grayscale scan is usually smaller than a colour one.
- A PDF over 120 pages. The page limit is per file, so a long bundle needs to be split into parts.
- Too many separate files. Forty files is the last published cap. Ten phone photos of one document are easier to handle as one PDF.
- Special characters in the file name. Rename the file before you upload.
How to prepare the files with DocPro
These tools run in your browser. The documents are not uploaded to DocPro, which matters for files that carry a Social Security number or account details.
- Phone photos of paper pages: open Images to PDF, add the photos (HEIC works too), put them in order with the arrows, set Page size to Letter, and press Create PDF. One PDF is easier to track than many pictures.
- Several PDFs to send as one: Merge PDF joins them in the order you set, with Merge PDFs. The IRS script suggests numbering pages, so run the result through Add page numbers and pick a Format such as Page 1 of 10, then press Add page numbers.
- Check the size and page count: open the file in PDF info. It shows File size and Pages. Compare them with the limits above.
- File too big: open Compress PDF. Pick Balanced under Quality, or tick Aim for a target size and enter a Target size (KB) with some room under the limit. For 15 MB that is 15,360 KB, so a target near 12,000 KB leaves margin. Press Compress PDF and compare Before and After.
- More than 120 pages: open Split PDF, choose By ranges, and type ranges in Ranges (one file each), for example 1-100, 101-200. Press Split PDF. Several parts come as a ZIP, so unzip it and upload each PDF. Check each part in PDF info.
- A photo that is too big: Compress image squeezes a JPG to a Target size (KB). To change a HEIC photo into a JPG, use Image converter with Convert to set to JPG.
Compress PDF re-saves every page as a picture, so selectable text and links are lost. That is fine for a scan that is only meant to be read by a person. Keep the original file, and zoom in on the result to be sure small print and numbers are still readable.
Common mistakes
- Uploading the file first and reading the limits after the error. Check the size before you start.
- Compressing so hard that account numbers or dates become unreadable. If the result is soft, try a larger target.
- Choosing the wrong notice number in the drop-down when you have no access code.
- Sending a tax return through the tool. The IRS says it cannot process returns there.
- Waiting until the last day. The notice date starts the 30-day period the IRS material describes.
What DocPro cannot do
DocPro does not connect to the IRS, log in for you or send anything. It cannot tell you whether a notice is genuine. The IRS help page says to check that a link includes "https" and "irs.gov" before you enter information. DocPro also cannot split a PDF by file size: Split PDF works by page count or ranges, so check each part afterwards. If the IRS tool shows a different limit from the one in this guide, follow the tool.
Related guides
For general causes of refused uploads, read why upload portals reject scanned documents. For scan settings, see what DPI to scan documents at.
Frequently asked questions
What file types does the IRS Document Upload Tool accept?
The IRS help page says to upload scans, photos or digital copies of documents as JPGs, PNGs or PDFs. Other formats, including HEIC photos and Word files, are not on that list.
What is the file size limit for the IRS Document Upload Tool?
An IRS fact sheet from February 2023 and an IRS guidance memo dated May 16, 2025 give 15 MB per file, up to 40 files and 120 pages per PDF. The current help page does not repeat these numbers, so check the tool screen and your notice.
Can I upload my tax return with the Document Upload Tool?
No. The IRS help page says not to submit tax returns through the tool because the IRS cannot process them there.
How long do I have to upload documents after getting a notice?
The IRS material quotes notice wording that asks you to send documents using the tool within 30 days from the date of the notice. Your own notice states the deadline that applies to you.
Does DocPro upload my tax documents anywhere?
No. Compress PDF, Split PDF, Images to PDF and the other tools run in your browser, so the files stay on your device until you upload them to the IRS yourself.