How far back can the IRS audit my tax returns?

The standard statute of limitations for an IRS audit is three years from the date you filed your return (or the due date, whichever is later). The IRS has six years to audit if you substantially understated your income by 25% or more. There is no statute of limitations for fraudulent returns or returns that were never filed — those can be audited at any time.

What is the difference between a correspondence audit and a field audit?

A correspondence audit is conducted entirely by mail — the IRS sends a letter requesting documentation for specific items on your return. It is the most common and least invasive type. An office audit requires you to bring records to an IRS office. A field audit involves an IRS agent visiting your home or business. Field audits are typically reserved for complex or high-value cases and small business returns where the examiner needs to review records in person.

Does getting audited mean I did something wrong?

Not necessarily. The IRS selects returns for audit through several methods including computer-based scoring systems that flag statistical anomalies, random selection, third-party information matching (like a CP2000), and related-party audits (where someone connected to you is audited). Many audits result in no change to the return. An audit notification is a request to verify information — not a determination that you cheated.