When Can the IRS Audit You?

The Internal Revenue Service (IRS) is responsible for enforcing the nation’s tax laws. As part of this responsibility, the IRS conducts audits to ensure that taxpayers are complying with these laws.

What is an IRS Audit?

An IRS audit is a review of an individual’s or organization’s tax return and supporting documents to verify the accuracy of the reported income, expenses, and tax liability. The IRS may select a tax return for audit for various reasons, including:

  • Random selection
  • Mathematical errors
  • High income
  • Unreported income
  • Excessive deductions
  • Suspicious business practices
  • Early withdrawals from retirement accounts

How Far Back Can the IRS Audit?

Generally, the IRS can audit tax returns filed within the last three years. However, if the IRS identifies a substantial error, it may extend the audit period to include additional years. Typically, the IRS will not go back more than six years.

How Long Does an Audit Take?

The length of an audit varies depending on the complexity of the issues being examined and the cooperation of the taxpayer. Simple audits may be completed within a few weeks, while complex audits may take several months or even years.

What Happens if You’re Audited?

If you’re selected for an audit, you will receive a letter from the IRS explaining the purpose of the audit and requesting specific documents. You should respond promptly to the IRS’s request and provide all requested documentation.

The IRS may conduct the audit through correspondence, by phone, or in person. During the audit, the IRS auditor will review your tax return and supporting documents and may ask you questions about your income, expenses, and deductions.

What if You Disagree with the Audit Findings?

If you disagree with the IRS’s audit findings, you have the right to appeal. You can request a conference with the auditor’s manager or file an appeal with the IRS Appeals Office. If you are still not satisfied with the outcome of your appeal, you can file a petition with the U.S. Tax Court.

How to Avoid an Audit

While there is no guaranteed way to avoid an audit, there are certain steps you can take to reduce your risk of being selected:

  • File your tax returns accurately and on time.
  • Keep accurate records of your income and expenses.
  • Be prepared to provide documentation to support your deductions and credits.
  • Avoid making math errors on your tax return.
  • Be aware of common audit triggers, such as high income or unreported income.

The IRS has the authority to audit tax returns for up to three years after they are filed. However, the IRS typically focuses on audits of returns filed within the last two years. If you’re selected for an audit, it’s important to respond promptly and provide all requested documentation. If you disagree with the audit findings, you have the right to appeal. By following these tips, you can reduce your risk of being audited and ensure that your tax return is accurate and complete.

What the IRS is actually looking for that could trigger a tax audit

FAQ

Who usually gets audited by the IRS?

Half of all IRS audits, for example, involve taxpayers claiming the earned income tax credit. According to Ho’s team, EITC-related audits are more likely to hit “lower-income individuals whose tax returns are less complex and less likely to lead to litigation.”

How soon after filing taxes do you get audited?

The IRS usually starts these audits within a year after you file the return, and wraps them up within three to six months. But expect a delay if you don’t provide complete information or if the auditor finds issues and wants to expand the audit into other areas or years.

How do you know if the IRS is auditing you?

The IRS performs audits by mail or in person. The notice you receive will have specific information about why your return is being examined, what documents if any they need from you, and how you should proceed. Once the IRS completes the examination, it may accept your return as filed or propose changes.

When do IRS audits start?

The most comprehensive IRS audits can start later. These are called field audits, when the IRS visits you or your business. However, as a rule of thumb, if the IRS hasn’t audited your return within two years after you filed it, the IRS generally won’t audit your return unless there’s something egregious.

How long can a tax return be audited?

The time periods can be even longer in some cases. The IRS has no time limit if you never file a return or file fraudulently. Another scary rule is that the IRS can audit forever if you omit certain tax forms. Plus, once a tax assessment is made, the IRS collection statute is typically 10 years.

How long can the IRS audit if you omit tax forms?

Another scary rule is that the IRS can audit forever if you omit certain tax forms. Plus, once a tax assessment is made, the IRS collection statute is typically 10 years. And, in some cases that ten years can essentially be renewed. That’s one reason the IRS can sometimes go back an astounding 30 years! In Beeler v.

How long do you have to open an IRS audit?

The practical answer lies in a procedural policy at the IRS called the “examination cycle.” The Internal Revenue Manual (basically, the IRS training guide) says that IRS agents must open and close an audit within 26 months after the return was filed or due (whichever is later).

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