What Are the Odds of Getting an IRS Audit?

October 05, 2026 by Kate Ferreira

Short answer: For most taxpayers, the odds of getting an IRS audit are low. The IRS accepts most federal tax returns as filed, but it does examine some returns to verify that income, expenses, deductions, and credits were reported correctly (IRS.gov). If you do receive an audit notice, it does not automatically mean you did anything wrong – or that someone from the IRS will show up at your door. 

 

What Is an IRS Audit? 

An IRS audit is a review or examination of an individual’s or organization’s books, accounts, and financial records (like income, expenses, and documents). The purpose is to confirm that the information reported on the tax return is correct under the tax laws and that the correct amount of tax was reported. 

The IRS may conduct an audit by mail or through an in-person interview. In-person audits can take place at an IRS office, the taxpayer’s home or business, or the office of the taxpayer’s representative. However, many audits are handled through correspondence –meaning the IRS sends a letter asking for specific supporting documents. 

 

How Likely Are You to Be Audited by the IRS? 

Most taxpayers are not audited. According to the IRS Data Book, the IRS closed less than 500,000 tax audits in fiscal year 2025, while processing hundreds of millions of tax returns and other forms. This means audits are rare and only a small part of the IRS’s overall work, even though they can feel very personal when you are the one receiving the notice. 

Here are a few simple examples that show how the type of return and the information reported can affect the likelihood or nature of a review.

Example 1: Low-risk return 
Alex has a simple tax return with only W-2 income and no unusual deductions.  Alex’s chance of an audit is very low. 

Example 2: More complex return 
Jordan is self-employed and claims business expenses and deductions. Jordan’s tax return may have a higher chance of being reviewed because his return is more detailed. 

Example 3: Notice does not mean wrongdoing 
Casey gets a letter asking for proof of a tax credit.  This doesn’t mean that Casey did anything wrong.  The IRS just wants more information to verify that what he’s claiming is accurate.  

 

Why Does the IRS Select Some Returns for Audit? 

Being selected for an audit does not always suggest there is a problem. The IRS says returns may be selected in several ways, including random selection, computer screening, and related examinations. 
 

• Random selection and computer screening: Some returns are selected based on statistical formulas and comparisons to similar returns. (IRS.gov) 
• National Research Program data: The IRS uses data from statistically valid random samples to update return selection information. (IRS.gov) 
• Related examinations: A return may be selected if it involves issues or transactions connected to another taxpayer whose return was selected for audit. (IRS.gov) 
• Amended returns: Filing an amended return does not affect the selection process for the original return but amended returns also go through screening and may be selected. (IRS.gov) 

How Will the IRS Notify You About an Audit? 

If your return is selected for audit, the IRS will notify you by mail. The letter should explain what is being reviewed, what information is needed, where to send your response, and the deadline for responding. 

(Something important to keep an eye out for is IRS scams. The IRS will not initiate an audit by telephone, email or text. If you are ever in doubt about whether a communication from the IRS is legitimate, reach out to the IRS directly. If it is a scam, the IRS can help you report it.) 

 

What Should You Do If You Receive an IRS Audit Notice? 

If you receive an audit notice, take a calm, organized approach. The most important thing is to understand exactly what the IRS is asking for and to respond on time. 
 

• Read the notice carefully. Identify the tax year, the issue being reviewed, the documents that have been requested, and the response deadline. 
• Gather supporting records. Assemble the receipts, statements, forms, logs, or other supporting documents. Send copies, not originals. Keep your original records unless the IRS specifically instructs otherwise. 
• Respond by the deadline. If you need more time, review the notice instructions or contact the IRS using the information provided in the letter. 
• Consider professional help. Audit representation can help you understand the notice, organize your response, and communicate with the IRS. 

What Documents Might the IRS Ask For? 

The documents the IRS requests will depend on the items being reviewed. In a mail audit, the IRS may ask for additional information about income, expenses, or itemized deductions shown on the return. 

Examples of records that may help support a tax return include: 
 

• Forms W-2, 1099, or other income statements 
• Receipts for deductions or credits claimed 
• Bank or brokerage statements 
• Mileage logs or business expense records 
• Documentation related to dependents, education, or credits when requested 
• Copies of prior correspondence from the IRS 

How Far Back Can the IRS Go in an Audit? 

The IRS generally tries to audit returns soon after they are filed and usually audits returns filed within the last three years. If a substantial error is identified, the IRS may add additional years. Additionally, the IRS does not typically go back more than the last six years unless there are specific circumstances that require a longer lookback period. 

 

How Does an IRS Audit End? 

An audit can end in different ways. The IRS may accept the return as filed, propose changes, or request additional information before reaching a conclusion. If you agree with the audit findings, you may need to sign an agreement and pay any additional tax, interest, or penalties that apply. If you disagree, the IRS provides options for responding and may allow appeal rights depending on the circumstances. 

 

How Can You Lower Audit Stress? 

You cannot control whether the IRS selects your return for review, but you can control how prepared you are if it happens. 
 

• Keep tax records organized by year. 
• Save documents used to claim deductions, credits, and income adjustments. 
• Open IRS mail promptly and read every notice carefully. 
• Do not ignore deadlines. 
• Ask for help if you do not understand the notice or need representation. 

The Bottom Line 

The odds of getting an IRS audit are generally low for most taxpayers, but an audit notice should still be taken seriously. The best response is to stay calm, read the notice, gather your records, respond by the deadline, and consider professional representation if you need guidance. If you are interested in purchasing audit defense representation, click here for more information!