IRS "Face-to-Face" Audits
of Federal Income Tax Returns Filed by Individuals
Return Type/Income Class
|
Percent
of Returns Audited |
| Fiscal
Year |
| 2004 |
2003 |
2002 |
2001 |
2000 |
1999 |
1998 |
1997 |
1996 |
1995 |
1994 |
1993 |
1992 |
| All
1040/1040A Returns |
0.15 |
0.16 |
0.16 |
0.16 |
0.20 |
0.31 |
0.46 |
0.61 |
0.66 |
0.70 |
0.72 |
0.66 |
0.66 |
| 1040A
< $25,000 TPI |
0.02 |
0.03 |
0.06 |
0.08 |
0.11 |
0.17 |
0.27 |
0.35 |
0.41 |
0.50 |
0.56 |
0.46 |
0.38 |
| non1040A
< $25,000 TPI |
0.05 |
0.06 |
0.09 |
0.11 |
0.16 |
0.26 |
0.39 |
0.56 |
0.61 |
0.65 |
0.60 |
0.47 |
0.53 |
| $25,000
< $50,000 TPI |
0.09 |
0.11 |
0.11 |
0.11 |
0.14 |
0.22 |
0.33 |
0.45 |
0.51 |
0.45 |
0.40 |
0.46 |
0.48 |
| $50,000
< $100,000 TPI |
0.14 |
0.18 |
0.14 |
0.13 |
0.16 |
0.26 |
0.39 |
0.54 |
0.59 |
0.50 |
0.51 |
0.66 |
0.79 |
| $100,000
TPI or more |
0.35 |
0.40 |
0.38 |
0.38 |
0.47 |
0.77 |
1.13 |
1.51 |
1.70 |
1.53 |
1.78 |
2.49 |
2.90 |
| Sch
C: < $25,000 TGR |
0.51 |
0.49 |
0.46 |
0.59 |
0.70 |
1.09 |
1.55 |
2.12 |
2.36 |
3.85 |
3.94 |
2.02 |
1.45 |
| Sch
C: $25,000 < $100,000 TGR |
0.73 |
0.62 |
0.64 |
0.57 |
0.70 |
1.01 |
1.44 |
2.04 |
1.95 |
2.24 |
2.63 |
2.07 |
1.81 |
| Sch
C: $100,000 TGR or more |
1.38 |
1.10 |
1.14 |
0.92 |
1.23 |
2.08 |
2.85 |
3.44 |
3.15 |
2.74 |
3.07 |
3.36 |
3.36 |
| Sch
F: < $100,000 TGR |
0.62 |
0.31 |
0.21 |
0.32 |
0.21 |
0.35 |
0.59 |
0.81 |
0.84 |
0.77 |
0.96 |
0.89 |
1.01 |
| Sch
F: $100,000 TGR or more |
1.23 |
0.48 |
0.39 |
0.79 |
0.50 |
0.68 |
1.05 |
1.63 |
1.83 |
1.53 |
1.31 |
1.77 |
2.03 |
TPI = sum of all positive income items; TGR = total gross receipts
Figures prior to 1998 include a small number of correspondence audits conducted by tax examiners from district offices. IRS data systems prior to 1998 did not allow them to be segregated out but treated
them as if they were conducted by tax auditors. In 1998 there were 16,341 of such tax examiner correspondence audits.
Transactional Records Access Clearinghouse, Syracuse University
Copyright 2003, 2004, 2005
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