IRS Audit Rates by Individual Audit Class: Nonbusiness and Business Returns
FY 1988 Through FY 2006
(includes correspondence audits)

(Also see Face-to-Face Audit Rates)

Audit Rates by Fiscal Year
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.


Transactional Records Access Clearinghouse, Syracuse University
Copyright 1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007