Tax & AccountingMarch 09, 2021
Audit Statistics – Individual Tax Returns
Individual Audit Data
| INDIVIDUAL RETURNS FIELD | PERCENTAGE AUDITED | |
| FY2019 | FY2018 | |
| Total Individual Tax Returns | 0.4% | 0.6% |
|
TPI < $200,000
|
0.1% |
0.2% |
|
TPI < $200,000
|
0.6% | 0.8% |
| TPI $200,000 < $1 million, non-business returns | 0.4% | 0.6% |
| TPI $1 million or more | 2.4% | 3.2% |
TPI= Total Positive Income
| FORMS FILED BY SELF-EMPLOYED INDIVIDUALS (SCHEDULE C) | PERCENTAGE AUDITED | |
| FY2019 | FY2018 | |
| TSch. C TGR < $25,000 | 0.6% | 0.9% |
|
TSch. C TGR $25,000 < $100,000 |
0.8% |
0.9% |
|
Sch. C TGR $100,000 < $200,000 |
1.6% | 2.4% |
| Sch. C TGR $200,000 or more | 1.4% | 1.9% |
TGR= Total Gross Receipts; does not include returns with Earned Income Tax Credit.
*Data is from returns filed in calendar year 2017 and 2018, and is the most current available.
**Includes individual tax returns filed without a Schedule C (nonfarm sole proprietorship); Schedule E (supplemental income and loss); Schedule F (profit or loss from farming); or Form 2106 (employee business expense).
***Includes individual tax returns filed with a Schedule E (supplemental income and loss) or Form 2106 (employee business expenses) but without a Schedule C (nonfarm sole proprietorship) or Schedule F (profit or loss from farming).
Source: Wolters Kluwer CCH® AnswerConnect, 2021
Permission for use granted.
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