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While there is no way to know the exact audit formula for the Internal Revenue Service, there are certain items that we often see the result in IRS audits and items that often become the focus of audits once an IRS agent is involved. IRS audits are costly since they always require a substantial amount of time and effort, ,通常, 他们还需要支付代理费用.

因为举证责任在纳税人身上, individuals who are audited are ‘guilty until proven innocent’ and can face difficulty in providing all the support on a timely basis to the IRS auditor, 即使一切都在纳税申报单上准确地报告了. 因此, it’s important that you or your tax preparer are doing everything possible to avoid a costly audit by minimizing potential triggers or exposure that attract attention during an IRS audit.

1. 尽量减少提交经修订的申报表

One of the most common events that we see results in an IRS audit is filing an amended return that substantially decreases taxable income and requests a significant refund. Unlike the original filing of your tax return, an amended return is not automatically processed. 相反,它是由一个为美国国税局工作的个人处理的. This is 通常 the reason that the amended return processing time is much slower than the processing of an original or superseded return (an updated return timely filed after the original).

有时需要提交经修订的申报表. It is possible new information was discovered much later or there was an inadvertent mistake made, 但如果你能阻止这些情况的发生, 那你应该. One reason we often see taxpayers filing amended returns is because they wait too long to organize their documents or they delay working with their tax preparer, 什么增加了最后一分钟犯错误的可能性.


A potential reason we see an increased likelihood of tax audit on amended returns is because there may be an expectation that a taxpayer who made mistakes on his or her original return may have additional math errors on the amended return. 除了, often we see amended returns with minimal or unclear explanations of the changes made from original to amended. 因为国税局的人在看报税表, that person may decide to forward the return for audit since the changes might look inaccurate.

So, 如果你正在提交经修订的申报表, make sure you have your audit file ready at the time of return preparation, 显示更改和支持信息. You want to make it easy for the IRS agent to understand the changes and close the audit.

2. 保持各个纳税年度的信息一致

Consistent tax positions across tax years not only protect your credibility as a taxpayer if you are under an IRS audit, 但它也阻止了国税局对一致性的争论.

义务的一致性 is a doctrine developed by case law that is very well established and accepted by courts. 作为一个概述, 它允许IRS成功地提出,如果你遇到某些因素, even if you as the taxpayer switch from an incorrect tax position to a correct one, 那你必须坚持你原来的想法, 不正确的税收立场,并接受由此产生的税收后果.


1. You made a representation for tax purposes in one tax year on your tax return

2. 国内税收服务依赖代表

3. You changed the representation in a future year after the statute of limitations for the first year closed, 这种改变对美国国税局是有害的


  • 元素1下, making a representation essentially means that you put a tax item on your return, 例如把一个项目报告为收入或资产.
  • 在元素2, IRS reliance can be a passive act and often just means the IRS accepted and processed the tax return.
  • 在元素3, 通常, three years have passed since the original position was made and the change would 通常 decrease your tax.

作为一个例子, one taxpayer we represented reported his capital contributions to a partnership on the balance sheet as a loan. 然而, 这显然不是贷款,根本就没有贷款文件, 没有利率, 没有支付, 没有到期日, 也不指望得到回报. 在他退出合伙企业时, the contributions reported as a loan were removed from the balance sheet since the remaining owner was not expected to pay it back.

的 IRS tax position was that it was a cancellation of debt income because it met the elements of the 义务的一致性. 的 taxpayer had chosen to report the capital contributions as a loan on the balance sheet, 国税局接受了纳税申报单, and the original return with the loan was outside the statute of limitations. Since the change from loan to capital contributions would decrease income since capital contributions do not create cancellation of debt income, 这一改变对美国国税局不利. 因此, 因为缺乏一致性, which was foreseeable the way that the original contribution was reported, 该纳税人在国税局审计期间留下了大量风险敞口.

3. 报告虚拟货币交易活动

的 Internal Revenue Service has shown a substantial interest in virtual currency tax reporting. 的 individual tax return Form 1040 now has a question about virtual currency near the top of the first page, 请在回执上填写您的地址. Since Congress is in the process of passing additional cryptocurrency reporting requirements, the IRS will be utilizing the additional records and information available to review returns that they believe may not have reported virtual currency transactions.

因为虚拟货币的税基很难追踪, an audit regarding cryptocurrency can leave many taxpayers with a higher amount of tax assessed than required under tax law because it is a taxpayer burden to show tax basis. 通常情况下,IRS会假设一个0美元的课税基础,除非你能证明其他. 的 increased reporting from third parties will likely not have accurate tax basis information because it will not be information that the third party has, 这取决于你如何交易你的虚拟货币.

If you’re looking for more information on how to report your virtual currency, 澳门葡京游艺赌场在这里有一篇单独的文章: 我的加密货币需要纳税吗?? 聪明交易的9个技巧.

4. 及时提交文件开始美国国税局审计时效

的 IRS cannot audit you if your return is outside the statute of limitations, and the statute of limitations does not begin until you have filed your return. 通常的诉讼时效是申请后三年. So, 你越早提交你的申报表, the sooner the statute of limitations is closed and you’re safe from IRS audit.

5. Report All Tax Forms on Your IRS Account, Even Improperly Issued Tax Documents

的 IRS has a matching system that automatically generates notices auditing and increases your taxable income if there is a mismatch. We expect this matching system to begin picking up virtual currency mismatches once Congress increases the third-party reporting requirements. It’s also very common for taxpayers to have a mismatch from a 1099-R from a 401k or IRA withdrawal that they forgot about. 2020年,澳门葡京游艺赌场看到更多的爱尔兰共和军撤离, and with the Covid rules minimizing tax and penalties on IRA account payouts in 2020, it’s even more important that you report the form properly on your original return.

澳门葡京游艺赌场也经常看到纳税人收到不准确的税务文件, like an improperly issued 1099-MISC from a disgruntled ex-business partner. 然而, instead of leaving it off the return and waiting for the IRS notice or audit, 另一个选择是报告, 修复这个错误, 并清楚地披露你的税务状况.

We discuss more details on how to keep the IRS out of your life and avoid the notices generated from a mismatch in our article here: How to Keep the IRS Out of Your Life: 的 Secret is in Your IRS Transcripts.

6. 尽量减少计划C和计划F的重复损失

根据国税局的审计结果澳门葡京游艺赌场就知道了, it appears that the IRS does a good job tracking repeat losses on Schedule C and Schedule F. This is likely because the IRS is looking out for businesses that are either truly hobbies or businesses that are underreporting income or overreporting deductions.

事实上, often Schedule C audits result in the IRS catching improperly claimed Tax Credits, 在本文的第9条中进一步讨论, because Schedule C losses will contribute to an increased Earned Income Tax Credit (EITC). 这是一些糟糕的报税者准备的策略, 引用在本文的第10条, 用于增加客户的退款(有时客户不知道), 所以他们可以收取更多的回报. As a result, IRS audit exposure can be substantially increased in these situations.

7. 在你的工作报告中保持广泛的净运营损失支持

Even though the IRS audit statute of limitations discussed under #4 of this article is expired, this is not the case for net operating losses (NOLs) generating from a year outside the statute of limitations, 但会影响当前纳税年度. 例如, 如果你在10年前有一个不反对, 即使国税局不能审计你10年前的报税表, they can question the information on that return to argue there should not be a current-day NOL carryover onto the tax returns within the most recent three years.

This is why it is crucial to keep thorough support for net operating losses. NOLs are often the first item questioned on a tax return, especially when the number is substantial. It’s also very common for us to see the supporting information disorganized or misplaced since it is 通常 from older years.

8. 保持100%商务用车里程支持

100% business use vehicles 通常 qualify for accelerated bonus depreciation. 近年来, 允许的奖金折旧是相当可观的, making it even more necessary to keep thorough support that the vehicle is indeed fully business use.

We always recommend utilizing technology, when possible, to make business support easier. 的re are very helpful mileage or other vehicle or fleet tracking software that will track the information for you.

9. 核实抵免或免税的资格

Tax credits or exclusions allowed by statute 通常 have very clear requirements to be able to claim them. 经常, due to defaults in the tax software or lack of due diligence from a tax preparer, we’ll see taxpayers have credits on their return for which they do not qualify. 其中一些税收抵免是劳动所得税抵免(EITC), 美国机会税收抵免(AOTC), 健康保险费抵免, 儿童税收抵免, 或外国税收抵免或收入豁免.

的se tax credits can come with steep penalties both for the taxpayers and for the preparers when they are generating for a taxpayer who does not qualify. 因为税收抵免经常被滥用, the IRS is monitoring them and imposing the allowable penalties on inappropriately claimed credits.

10. 找一位合格且信誉良好的注册会计师(CPA)

是的,国税局会追踪不良报税者. We’ve represented clients who are under IRS audit solely because their tax return was prepared by a tax preparer who is being investigated civilly or criminally by the IRS. 的 IRS will track certain trends among preparers, such as Schedule C losses or Tax Credits. Once the IRS is reviewing a preparer for a poorly prepared or fraudulent return, 比如增加虚假或欺诈性的税收减免, 即使客户并不知道, 通常准备公司的客户会接受国税局的审计.

除了, when you find a qualified and reputable Certified Public Accountant (CPA) who has the right practices and procedures in place, 如果你被审计了, you’ll find that the preparer has a proper and complete audit file ready to present to your IRS auditor.


而在2020年初, 美国国税局(Internal Revenue Service)关闭了,其审计活动也停止了, 澳门葡京游艺赌场看到国税局的审计将在2021年开始. 如果美国国税局在2022年增加资金,这一数字预计只会增加. 澳门葡京游艺赌场已经看到IRS的更多功能仍然遥不可及, 但这并没有阻止国税局对纳税人进行审计. 如果有什么区别的话, it may mean that as a taxpayer you have to be more proactive to communicate your information to ensure that the IRS agent does not deny proper deductions or include funds as taxable that are not income.


雇佣表示! 如果你的国税局审计不顺利,你有上诉的权利. But you need to make sure that you do not miss the required deadlines to appeal the decision. You will want to properly utilize the time between the initial audit and the appeal to organize your information and outline the tax position that was not successful at the IRS audit level.


在DiLucci, our experienced team of tax professionals is here to help you with your individual or business tax needs, 包括协助国税局审计.


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