The IRS generally can audit tax returns filed within the last three years. This is the standard statute of limitations for most audits. However, if the IRS finds a substantial error, such as underreporting income by more than 25%, it can extend the audit period to six years. In rare cases involving fraud, failure to file a return, or other serious issues, there is no statute of limitations, meaning the IRS can audit indefinitely

Key points on IRS audit timeframes:

• Standard audit period: 3 years from the date the return was filed or due, whichever is later.
• Extended audit period: 6 years if income is underreported by more than 25% or if significant errors are found.
• No time limit: For fraudulent returns, unfiled returns, or if the taxpayer fails to sign the return.
• Audit timing: Most audits occur within two years of filing.
• Record keeping: It is recommended to keep tax records for at least seven years in case of extended audits.

In summary, the IRS can typically audit returns from the past three years, extend to six years for substantial errors, and audit indefinitely in cases of fraud or no filing