how far back can an irs audit go

The IRS generally has a three-year statute of limitations to conduct an audit, but this timeframe can be extended in certain situations. Here are some general guidelines:

1. Three-year statute of limitations: The IRS typically has three years from the date you filed your tax return to initiate an audit. This means that if you filed your 2020 tax return on April 15, 2021, the IRS would have until April 15, 2024, to start an audit.
2. Six-year statute of limitations: If the IRS suspects that you have underreported your income by 25% or more, they can extend the audit period to six years.
3. No statute of limitations: If the IRS suspects that you have committed tax evasion or filed a false return, there is no statute of limitations for an audit.
4. Extended statute of limitations: If you have signed a waiver or consent to extend the statute of limitations, the IRS can audit your return beyond the original three-year period.
5. Amended returns: If you file an amended return, the IRS has three years from the date you filed the amended return to initiate an audit.
6. State audits: Some states have different statutes of limitations for audits, so it’s essential to check your state’s laws.

It’s worth noting that the IRS typically focuses on more recent tax years, and audits for older years are less common. However, if you have a complex tax situation or have been selected for an audit, it’s essential to seek professional help from a tax professional or attorney to ensure you are prepared and protected.

In summary, while the IRS generally has a three-year statute of limitations for audits, this timeframe can be extended in certain situations, and it’s essential to be aware of the specific rules and regulations that apply to your situation.