how far back can the irs audit you

The IRS can audit tax returns for up to three years from the date the return was filed, but there are some exceptions that can extend this period. Here are the general guidelines:

1. Three-year statute of limitations: The IRS has three years from the date the return was filed to initiate an audit. This is the standard statute of limitations for most tax returns.
2. Six-year statute of limitations: If the IRS suspects that a taxpayer has underreported their income by 25% or more, they can extend the audit period to six years.
3. No statute of limitations: If the IRS suspects that a taxpayer has committed tax evasion or filed a false return, there is no statute of limitations. The IRS can audit the taxpayer at any time.
4. Extended statute of limitations: If a taxpayer signs a waiver or consent form, they can extend the statute of limitations beyond the standard three-year period.
5. Amended returns: If a taxpayer files an amended return, the IRS has three years from the date the amended return was filed to initiate an audit.
6. State tax audits: Some states have longer statutes of limitations than the IRS, so even if the IRS can’t audit a taxpayer, their state tax authority might still be able to.

It’s worth noting that the IRS typically focuses on auditing tax returns from the past two to three years, as these returns are more likely to have errors or discrepancies. However, if the IRS suspects that a taxpayer has committed tax evasion or other serious offenses, they can go back further.

To minimize the risk of an audit, it’s essential to:

• Keep accurate and detailed records of your income, expenses, and tax-related documents.
• File your tax returns on time and accurately report your income and expenses.
• Respond promptly to any IRS notices or requests for information.
• Consider hiring a tax professional to help with your tax returns and represent you in case of an audit.