Quick Answer
The IRS generally has 3 years to audit your tax return from the filing date, but this extends to 6 years if you underreported income by more than 25%. For example, if you filed your 2023 return on April 15, 2024, the IRS can audit until April 15, 2027 (or 2030 if you omitted over 25% of income).
Best Answer
Diana Flores, EA
Taxpayers who want to understand how long the IRS can audit their returns and when they can safely dispose of tax records
How long can the IRS audit your tax return?
The IRS has 3 years from your filing date to audit most tax returns, but this extends to 6 years if you substantially underreported income. Understanding these windows is crucial for record-keeping and peace of mind.
The standard 3-year audit window
Under IRC Section 6501(a), the IRS must assess additional tax within 3 years after your return was filed or due, whichever is later. This covers most common audit situations:
Example: You filed your 2023 tax return on March 15, 2024. The IRS has until March 15, 2027, to audit this return and assess additional taxes.
The 6-year window for substantial underreporting
According to IRC Section 6501(e)(1)(A), the audit window extends to 6 years if you omitted income exceeding 25% of the gross income shown on your return.
Example calculation: Let's say your 2023 tax return showed $80,000 in income, but you failed to report $25,000 from a 1099-NEC:
Comparison of audit windows
Key factors that affect the audit window
Special circumstances that extend or eliminate windows
No time limit applies when:
Extended windows apply for:
What you should do
1. Keep records for at least 3 years from your filing date for standard returns
2. Keep records for 7 years if you have significant unreported income or complex situations
3. Use the return-scanner tool to check if you might have substantial underreporting issues
4. Never throw away records for returns you never filed or that involved fraud
Key takeaway: Most taxpayers can safely dispose of tax records after 3 years, but keep them for 6 years if you underreported income by more than 25% of your total reported income.
Key Takeaway: The IRS has 3 years to audit most returns, but 6 years if you underreported income by more than 25% of your total reported income.
Audit statute of limitations by situation
| Situation | Time Limit | Starts From |
|---|---|---|
| Standard filing | 3 years | Date filed or due date, whichever is later |
| Underreported income >25% | 6 years | Date filed or due date, whichever is later |
| Fraudulent return | No limit | Never expires |
| Never filed | No limit | Never expires |
| Foreign account violations | 6 years | Date FBAR was due |
More Perspectives
Michelle Woodard, JD
Taxpayers who have received IRS correspondence and are concerned about their audit exposure
Understanding your audit exposure after receiving IRS notices
Receiving an IRS notice doesn't necessarily mean you're being audited, but it's important to understand how the audit statute of limitations applies to your situation.
Types of notices and audit implications
CP notices (automated adjustments):
Audit-related notices:
How notices affect the statute of limitations
Once the IRS issues a Statutory Notice of Deficiency (90-day letter), they've made their assessment within the statute period. Even if you petition Tax Court, the assessment is considered timely.
Important: Responding to a CP2000 or similar notice doesn't extend the audit window, but failing to respond can lead to a statutory notice that locks in the assessment.
Protecting yourself when audit windows are closing
If you're near the end of an audit statute period:
What to do if you received a notice
1. Determine which audit statute applies to your original return
2. Calculate when the window closes based on your filing date
3. Use the form-explainer tool to understand your specific notice
4. Don't ignore notices—they can become final assessments if unanswered
Key takeaway: IRS notices don't restart audit windows, but they can lock in assessments before the statute expires—always respond timely to protect your rights.
Key Takeaway: IRS notices don't restart audit windows, but failing to respond can result in final assessments even near the statute deadline.
Sources
- IRC Section 6501(a) — General rule for limitations on assessment and collection
- IRC Section 6501(e)(1)(A) — Six-year limitation for substantial omission of income
- IRS Publication 556 — Examination of Returns, Appeal Rights, and Claims for Refund
Reviewed by Diana Flores, EA on February 28, 2026
This content is for educational purposes only and is not a substitute for professional tax advice. Consult a qualified tax professional for advice specific to your situation.