Here’s what HIVE AI had to say about “How does the IRS select returns for audit this season?”:
How the IRS selects returns for audit this season (2026 filing season)
The IRS generally selects returns for examination using a mix of these methods:
- Random selection and computer screening based on statistical formulas, where a return is compared to “norms” for similar returns developed from audits of a statistically valid random sample as part of the IRS National Research Program. 1
- Computerized screening and return “scoring” for examination potential (described by the IRS as computer scoring), where higher-scored returns have a higher likelihood that an exam would change the reported tax. 2
- Document matching and discrepancy identification by comparing the return to third-party information the IRS receives (for example Forms W-2, 1099, and for some issues Forms 1095-A). 3 4
- Related examinations, where your return is selected because it involves issues or transactions connected to other taxpayers (for example partners or investors) whose returns were selected for audit. 1
Additional points the IRS highlights:
- Filing an amended return does not affect selection of the original return, but amended returns can also be screened and may be selected. 1
- A refund by itself is not necessarily a trigger for an audit. 1
- If selected, the IRS says it will notify you by mail and won’t initiate an audit by telephone. 1
Sources
1 – IRS audits | Internal Revenue Service
2 – Publication 556 (09/2013), Examination of Returns, Appeal Rights, and Claims for Refund | Internal Revenue Service
3 – Understanding your CP75 notice | Internal Revenue Service
4 – Understanding your CP06/CP06A notice | Internal Revenue Service
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