Individual Audit Data

2019 Whole Ball Of Tax

Individual Audit Data*

Individual Returns Filed Percentage Audited
FY 2016 FY 2017
Total Individual Tax Returns 0.7% 0.6%
TPI < $200,000
— 1040 without Schedule C, E, F, Form 2016 or Earned Income Tax Credit **
— 1040 without Schedule C, F or Earned Income Tax Credit; with Schedule E or Form 2106***
0.2%
0.7%
0.2%
0.7%
TPI $200,000 < $1 million, non-business returns 1.0% 0.8%
TPI $1 million or more 5.8% 4.4%

TPI = Total Positive Income

Forms Filed By Self-employed Individuals
(Schedule C)
Percentage Audited
FY 2016 FY 2017
Sch. C TGR < $25,000 0.9% 0.9%
Sch. C TGR $25,000 < $100,000 1.7% 1.3%
Sch. C TGR $100,000 < $200,000 2.2% 2.1%
Sch. C TGR $200,000 or more 1.9% 1.9%

TGR = Total Gross Receipts; does not include returns with Earned Income Tax Credit.

*Data is from returns filed in calendar year 2015 and 2016, and is the most current available.

**Includes individual tax returns filed without a Schedule C (nonfarm sole proprietorship); Schedule E (supplemental income and loss); Schedule F (profit or loss from farming); or Form 2106 (employee business expense).

***Includes individual tax returns filed with a Schedule E (supplemental income and loss) or Form 2106 (employee business expenses) but without a Schedule C (nonfarm sole proprietorship) or Schedule F (profit or loss from farming).

SOURCE: Wolters Kluwer, 2018
Permission for use granted.


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