How Far Back Can the IRS Audit You?
Hearing the words "IRS" and "audit" in the same sentence may give some people pause. While an audit is always a possibility, there is a statute of limitations for how far back the IRS can audit you, or collect money from you.
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Limit for Audits
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According to Section 6501(a) of the U.S. Tax Code, the IRS can audit any tax return within three years of filing.
Limit for Collections
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According to Section 6502(a)(1), the IRS can collect taxes owed for up to 10 years.
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Exceptions
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There are exceptions to the time frame of three years, however. Under Section 6501(c), a false return, an attempt to evade taxes or filing no return are some of the 10 ways a taxpayer can negate the statute of limitations (see Resources).
Refunds
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While the IRS has three years to audit your tax returns and 10 years to collect money, you have three years to claim a refund, according to Section 6511(d)(1) of the U.S. Tax Code (see Resources).
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