Here’s what HIVE AI had to say about “How long does the IRS retain audit authority for 2025 returns?”:
For most 2025 federal income tax returns, the key deadline is the IRS’s time limit to assess additional tax (often discussed as the statute of limitations / Assessment Statute Expiration Date, or ASED). The IRS generally has 3 years to assess additional tax, measured from the later of:
- the date the return was due (including extensions), or
- the date the IRS received the return (if you filed late). 1
Common 2025 Form 1040 timelines (most taxpayers)
- If you file your 2025 Form 1040 on time by April 15, 2026 (or you file early), the IRS generally has until April 15, 2029 to assess additional tax. Returns filed before the due date are generally treated as filed on the due date. 2
- If you file on extension by the extended due date, the 3-year period is generally measured from that extended due date (since the rule uses the later of the due date including extensions or the date filed). 1
Longer (or unlimited) periods in important exceptions
- 6 years if you omit income over 25% of gross income shown on the return (and certain foreign-asset-related omissions over $5,000). 2
- No time limit if no valid return is filed, or if a false/fraudulent return is filed with intent to evade tax. 1
Extensions by agreement
During an exam, the IRS may ask you to sign an agreement to extend the assessment period; you can refuse. 1
Sources
1 – Time IRS can assess tax | Internal Revenue Service
2 – Topic no. 305, Recordkeeping | Internal Revenue Service
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