how far back can the irs do an audit

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 conduct 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 initiate 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 fraud or willfully failed to file a tax return, there is no statute of limitations for an audit.
4. Extended statute of limitations: If you agree to extend the statute of limitations, the IRS can conduct an audit beyond the original three-year period. This is usually done in writing, and you should carefully consider the implications before agreeing to an extension.
5. Amended returns: If you file an amended return, the IRS has three years from the date you filed the amended return to conduct an audit.
6. State audits: Some states have different statutes of limitations for audits, so it’s essential to check your state’s laws if you’re concerned about a state audit.

Keep in mind that the IRS typically conducts audits within the first two years after a tax return is filed. If you’re concerned about an audit or have questions about your specific situation, it’s always best to consult with a tax professional or the IRS directly.