Tax Audit Statute Of Limitations

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Tax Statutes

Tax Audits can be quite the nightmare. Individuals do not know what they did to trigger an IRS audit, and often become suspicious of what the IRS is looking for. The stress and pain of having to locate every receipt, record, statement and write off can often lead to making bad, unintended statements to the IRS agent conducting the audit. It is important that the individual keeps solid records to provide in case of an audit, or have access to them if not kept readily.

How Time Limits are Determined for Audits

Similar to other general tax matters, the Internal Revenue Code provides a three year statute of limitations for tax audits. The statute of limitations on audits begins to run when the return in question is filed, or when return was supposed to be due. And like all other IRS rules, the statute of limitations on audits can be changed based on specialized circumstances, such as not applicable due to false filings or an extended period based on criminal circumstances.

Tax Audit Statutes by State

Choose the first letter of your State

A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z
State Audit
Alabama The statute of limitations for an audit is 3 years from the later of the due date or the file date of the tax return. If income was understated by more than 25%, the statute of limitations is 6 years.
Alaska AK does not have a personal income tax.
Arizona The statute of limitations for an audit is 4 years from the later of the due date or the file date of the tax return. If income was understated by more than 25%, the statute of limitations is 6 years.
Arkansas The statute of limitations for audits is 3 years from the later of the due date or the file date of the tax return. If income was understated by 25% or more, the statute of limitations is 6 years.
California The statute of limitations for audits is 4 years from the due date (file date, if later).
Colorado The statute of limitations for audits is 3 years from the due date.
Connecticut The statute of limitations for audits is 3 years from the later of the due date or the file date of the tax return.
Delaware N/A
DC (Washington) The statute of limitations for audits is 3 years from the later of the due date or the file date of the tax return. If income was understated by more than 25% the statute of limitations is 6 years.
Florida FL does not have a personal income tax.
Georgia The statute of limitations for audits is 3 years from the later of the due date or the file date of the tax return.
Hawaii The statute of limitations for audits is 3 years from the later of the due date or the file date of the tax return.
Idaho The statute of limitations for audits is 3 years from the later of the due date or the file date of the tax return.
Illinois The statute of limitations for audits is 3 to 3.5 years from the later of the due date or the file date of the tax return.
Indiana The statute of limitations for audits is 3 years from the later of the due date or the file date of the tax return.
Iowa The statute of limitations for audits is 3 years from the date the tax return was filed.
Kansas The statute of limitations for audits is 3 years from the date the tax return was filed.
Kentucky The statute of limitations for audits is 4 years from the later of the due date or the file date of the tax return.
Louisiana The statute of limitations for audits is 3 years from Dec. 31 of the year taxes were due.
Maine The statute of limitations for audits is 3 years from the later of the due date or the file date of the tax return. If income understated by more than 50%, statute of limitations is 6 years.
Maryland The statute of limitations for audits is 4 years from the date taxes were due.
Massachusetts The statute of limitations for an audit is 3 years from the later of the due date or the file date of the tax return. If income was understated by more than 25% the statute of limitations is 6 years.
Michigan The statute of limitations for an audit is 4 years from the later of the due date or the file date of the tax return.
Minnesota The statute of limitations for an audit is 3.5 years from the later of the due date or the file date of the tax return. If misstated by more than 25%, statute of limitations is 6.5 years.
Mississippi The statute of limitations for an audit is 3 years from the date the tax return was filed. Once the audit begins, the statute of limitations is held open.
Missouri The statute of limitations for audits is 3 years from the later of the due date or the file date of the tax return.
Montana The statute of limitations for an audit is 3 years from the later of the file date or the last day of the month following the due date.
Nebraska The statute of limitations for an audit is 3 years from the later of the file date or the last day of the month following the due date.
Nevada No personal income tax
New Hampshire The statute of limitations for an audit is 3 years from the later of the file date or the last day of the month following the due date.
New Jersey The statute of limitations for an audit is 4 years from the date the income tax was filed.
New Mexico The statute of limitations for an audit is 3 years from the end of the year the payment was due. If income was understated by more than 25% the statute of limitations is 6 years.
New York The statute of limitations for an audit is 3 years from the later of the due date or the file date of the tax return.
North Carolina The statute of limitations for an audit is 3 years from the later of the due date or the file date of the tax return.
North Dakota The statute of limitations for an audit is 3 years from the later of the due date or the file date of the tax return. If income was understated by 25% or more, the statute of limitations is 6 years.
Ohio The statute of limitations for an audit is 4 years from the later of the due date or the file date of the tax return.
Oklahoma The statute of limitations for an audit is 3 years from the later of the due date or the file date of the tax return.
Oregon N/A
Pennsylvania The statute of limitations for an audit is 3 years from the later of the date filed or end of the year in which the tax liability arose.
Rhode Island The statute of limitations for an audit is 3 years from the later of the date filed or the 15th day of the month in which the return was due.
South Carolina The statute of limitations for an audit is 3 years from the later of the date filed or end of the year in which the tax liability arose. If income understated by 20% or more, statute of limitations is 6 years.
South Dakota South Dakota does not have a personal income tax.
Tennessee The statute of limitations for an audit is 3 years from the end of the year in which the tax return was filed.
Texas Texas does not have a personal income tax.
Utah The statute of limitations for an audit is 3 years from date the tax return was filed.
Vermont The statute of limitations for an audit is 3 years from the later of the due date or the file date of the tax return. The statute of limitations is 6 years for misstatements of 20% or more.
Virginia The statute of limitations for an audit is 3 years from date the tax return was due.
Washington WA does not have a personal income tax.
West Virginia The statute of limitations for an audit is 5 years from the later of the due date or the file date of the tax return.
Wisconsin The statute of limitations for an audit is 4 years from the file date or 4 years after the due date of the tax return.
Wyoming WY does not have a personal income tax.

Can a Tax Attorney Help?

While the IRS may try to make your audit seem minimal, you should nevertheless seek legal advice from an attorney regarding your rights and obligations in dealing with an audit. An attorney can determine if the IRS has taken the proper steps before the end of the statute of limitations on audits, and ensure that the IRS carries its burdens in conducting the audit.

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