Combined District Plus Compliance (Service) Center Audits
IRS Audit Rates by Individual Audit Class: Nonbusiness and Business Returns
FYs 1988 Through 2004

(Also see Table of District Audit Rates which exclude Compliance (Service) Center audits)

Audit Rates by Fiscal Year
Audit class 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999* 2000 2001 2002 2003 2004
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
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
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
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
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
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
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
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
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
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
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

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.


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Copyright 1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005