IRS audit statistics are easy to misread. A number can describe a fiscal year, a group of tax years, a type of examination, or a proposed adjustment rather than tax that was ultimately collected. This page keeps those distinctions visible and links every figure to the underlying IRS source.
Key IRS audit statistics
497,621
Returns examined and closed
The IRS closed 497,621 examinations of individual, business, and tax-exempt returns during fiscal year 2025.
Source: IRS Data Book 2025, Table 17
$26.8B
Recommended additional tax
Examinations closed in fiscal year 2025 recommended $26.8 billion in additional tax. A recommended amount is not the same as a final amount collected.
Source: IRS Data Book 2025, Table 17
403,059
Individual correspondence examinations
Most individual examinations closed in fiscal year 2025 were conducted by correspondence, rather than through an in-person field examination.
Source: IRS Data Book 2025, Table 17
94,562
Individual field examinations
The IRS closed 94,562 individual field examinations in fiscal year 2025. Field work is generally used for matters that need a more involved review.
Source: IRS Data Book 2025, Table 17
0.36%
Individual audit coverage
Across tax years 2015 through 2023, the IRS examined 0.36% of individual income tax returns filed in that period. This is a coverage measure across multiple tax years, not a prediction for any one return.
Source: IRS compliance presence statistics, published June 3, 2026
7.9%
Coverage for returns reporting $5M to $10M
Across tax years 2015 through 2023, the IRS examined 7.9% of individual returns reporting total positive income between $5 million and $10 million.
Source: IRS compliance presence statistics, published June 3, 2026
How to read the numbers
The IRS Data Book reports enforcement activity by fiscal year. Its examination figures include returns that were closed during the year, not every return that was selected or every matter that remained open. Recommended additional tax is an examination result, so it should not be described as cash collected by the IRS.
The IRS's compliance-presence figures use a different lens. They compare the number of returns examined with the number filed across a stated range of tax years. That makes them useful for describing broader examination coverage, but they do not establish the likelihood that a particular return will be audited.
What the statistics do not answer
A national coverage figure cannot tell a taxpayer whether a return will be selected, whether an examination will result in a change, or how a particular notice should be handled. Returns can be selected through information matching, computerized screening, related examinations, or other processes. The questions in a live matter are narrower: which year is at issue, what the IRS is asking for, what records support the return, and which deadlines control.
Readers with an IRS notice can start with the firm's IRS audit letter guide. For questions about older years, extensions, or the interaction between federal and California time limits, see how far back the IRS and California can audit and collect.
Methodology and sources
This reference uses primary IRS publications only. The examination-volume and recommended-additional-tax figures are from the IRS Data Book 2025, published June 5, 2026. The individual coverage figures are from the IRS's compliance presence statistics, published June 3, 2026. Figures retain the time period and measure used by the IRS rather than combining unlike data.
Cite this page
Galek Tax Law, IRS Audit Statistics: 2026 Reference Guide, updated August 8, 2026, https://galek.tax/insights/tax-audits/irs-audit-statistics.
Individual figures can also be linked directly using the stable section anchors above.
Related reading
IRS Enforcement Trends: What FY 2021 to 2025 Data Show
A five-year IRS Data Book reference on audit closures, high-income examinations, CP2000 notices, and nonfiler enforcement.
What Triggers an IRS Audit?
There is no single IRS audit trigger. Learn how the IRS selects returns for examination, which common red flags are myths, and why documentation matters.
IRS Audit Letter: What to Do Before You Respond
A practical first-response guide for verifying an IRS audit letter, understanding the audit type, protecting deadlines, and organizing the right records.
This reference is for general informational purposes only and does not constitute legal, tax, or other professional advice.