Can the IRS Audit Me After Three Years?

The standard IRS audit window is 3 years from the date you file your return (or the due date, whichever is later). However, there are important exceptions: if you omit more than 25% of your gross income, the statute extends to 6 years. There is no statute of limitations if you never file a return, file a fraudulent return, or claim certain foreign tax credits without adequate disclosure. The IRS typically notifies you of an audit within 1–2 years of filing — audits that happen close to the 3-year deadline are sometimes called "last-chance audits." Keep tax records for at least 7 years to be safe, and indefinitely for returns involving major property transactions.