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(Also see Face-to-Face Audit Rates)
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Audit class | 1988 | 1989 | 1990 | 1991 | 1992 | 1993 | 1994 | 1995 | 1996 | 1997 | 1998 | 1999* | 2000 | 2001 | 2002 | 2003 | 2004 | 2005 | 2006 |
TOTAL | 1.57 | 1.29 | 1.04 | 1.17 | 1.06 | 0.92 | 1.08 | 1.62 | 1.67 | 1.28 | 0.99 | 0.90 | 0.49 | 0.58 | 0.57 | 0.65 | 0.77 | 0.93 | 0.97 |
Nonbusiness returns: | |||||||||||||||||||
1040A, TPI < $25,000 | 1.03% | 1.03% | 0.55% | 0.94% | 0.78% | 0.74% | 1.04% | 1.96% | 2.00% | 1.44% | 1.14% | 1.36% | 0.60 | 0.86 | 0.71 | 0.51 | 0.50 | 0.52 | 0.50 |
Non-1040A, TPI < $25,000 | 1.04 | 0.82 | 0.91 | 1.03 | 0.92 | 0.66 | 0.88 | 1.30 | 1.17 | 1.21 | 0.81 | 0.59 | 0.37 | 0.40 | 0.64 | 1.09 | 1.26 | 1.48 | 1.49 |
TPI $25,000 < $50,000 | 1.72 | 1.31 | 0.97 | 0.77 | 0.70 | 0.58 | 0.53 | 0.90 | 0.95 | 0.70 | 0.58 | 0.36 | 0.21 | 0.22 | 0.23 | 0.30 | 0.43 | 0.60 | 0.62 |
TPI $50,000 < $100,000 | 1.53 | 1.46 | 1.38 | 1.24 | 1.10 | 0.88 | 0.72 | 1.05 | 1.16 | 0.77 | 0.62 | 0.37 | 0.23 | 0.23 | 0.28 | 0.41 | 0.44 | 0.57 | 0.62 |
TPI $100,000 and over | 11.41 | 6.45 | 5.55 | 5.64 | 5.28 | 4.03 | 2.94 | 2.79 | 2.85 | 2.27 | 1.66 | 1.15 | 0.84 | 0.69 | 0.75 | 0.98 | 1.39 | 1.19 | 1.29 |
Business returns: | |||||||||||||||||||
C-TGR < $25,000 | 2.38 | 1.94 | 1.84 | 1.91 | 1.89 | 2.24 | 4.39 | 5.85 | 4.21 | 3.19 | 2.37 | 2.69 | 2.43 | 2.72 | 2.67 | 3.00 | 3.15 | 3.68 | 3.78 |
C-TGR $25,000 < $100,000 | 3.09 | 2.50 | 2.35 | 2.22 | 2.28 | 2.41 | 3.01 | 3.08 | 2.85 | 2.57 | 1.82 | 1.30 | 0.93 | 1.02 | 1.18 | 1.33 | 1.47 | 2.21 | 2.09 |
C-TGR $100,000 and over | 5.38 | 4.35 | 3.84 | 3.92 | 4.17 | 3.91 | 3.57 | 3.47 | 4.09 | 4.13 | 3.25 | 2.40 | 1.48 | 1.20 | 1.45 | 1.47 | 1.86 | 3.65 | 3.90 |
F-TGR < $100,000 | 1.59 | 1.38 | 1.67 | 1.53 | 1.28 | 1.06 | 1.16 | 1.23 | 1.59 | 1.28 | 0.93 | 0.68 | 0.35 | 0.55 | 0.47 | 0.57 | 0.91 | 0.48 | 0.42 |
F-TGR $100,000 and over | 4.35 | 2.49 | 3.09 | 3.98 | 2.40 | 2.06 | 1.74 | 2.51 | 3.61 | 2.75 | 1.63 | 1.23 | 0.80 | 1.18 | 0.72 | 0.78 | 1.61 | 1.01 | 0.58 |
Legend
1040A = nonbusiness returns filed by individuals
TPI = total positive income (Income from positive sources only)
C-TGR = Form 1040 Schedule C (Profit or Loss from Business) total gross receipts
F-TGR = Form 1040 Schedule F (Profit or Loss from Farming) total gross receipts
* audit rates for fiscal year 1999 generally do not include international audits.
Source: Internal Revenue Service Data Books and internal data sources.