After 32 years of IRS work — and more than $100 million in resolved tax debt — I've seen just about every version of the problem you're dealing with. I'm Darrin Mish, a tax attorney in Tampa. Here's what you should know.
Tax attorney Darrin Mish put this one-page guide together from official sources. Save it, print it or share it with someone who needs it.
What the infographic says
Who gets audited? Share of individual returns for tax year 2021 that the IRS had examined or was examining, by total positive income. Overall: 0.3%.
- No total positive income: 1.8%
- $1 to under $25,000: 0.5%
- $25,000 to under $50,000: 0.2%
- $50,000 to under $75,000: 0.2%
- $75,000 to under $100,000: 0.2%
- $100,000 to under $200,000: 0.2%
- $200,000 to under $500,000: 0.2%
- $500,000 to under $1 million: 0.6%
- $1 million to under $5 million: 0.9%
- $5 million to under $10 million: 3.9%
- $10 million or more: 6.6%
Percent of returns filed, counting closed and in-process exams as of September 30, 2025.
Tax year 2021 is the most recent year outside the normal time limit for audits, so these rates are less likely to change. Total positive income adds up income sources and leaves out losses.
Sources
- https://www.irs.gov/pub/irs-soi/25db-3-01-ex.xlsx
- https://www.irs.gov/statistics/soi-tax-stats-irs-data-book
Checked October 2026.
If you have a question about your own situation, call tax attorney Darrin Mish at (813) 229-7100.
Attorney advertising. General information, not legal advice. Every case is different; follow the instructions and deadlines on your own notice.